税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2017-005058

active

CoverSkate

HS 归类

9506.99.90.99

CBSA 推理

The CoverSkate is specially adapted to the skate and improves its effectiveness and comfort; therefore, it meets the definition of an ice skate accessory and no exception is applicable. It is classified with the article for which it is intended, in accordance with Legal Note 3 of Chapter 95. The ice skate is a sports and outdoor article under heading 95.06. The product is excluded from footwear, gaiters and the like in Chapter 64 by reason of that chapter’s Legal Note 1(f). It is excluded from textile articles under Legal Note 1(t) in Section XI.

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