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-2017-005866

active

&&According to the information submitted, the product in issue consists of rubber cement put up for retail sale in 8 or 32 ounce containers. It is used by artists and crafters to adhere paper projects. It dries clear and does not shrink, curl or wrinkle the paper.&&&&

HS 归类

3506.10.00.00

CBSA 推理

&&Heading 35.06 provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram. Note 2 to Section VI states that goods classifiable in heading 35.06 by reason of being put up for retail sale are to be classified in that heading and in no other heading of the Nomenclature. Thus, the product in issue meets the terms of heading 35.06, specifically subheading 3506.10.

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