Biểu thuế quan Quyết định D-Memoranda Biện pháp thương mại Yêu cầu PGA Các chế độ trừng phạt

Ruling C-2017-007041

active

&&“Style Number 1793” is a light pink blanket measuring 30” x 36” designed to wrap around a baby for warmth. The item is composed of 100% polyester. The front side is textured with a pattern resembling “rosettes” and the back is plain. It is packaged for retail sale with a plastic hanger and ribbon.

Phân loại mã HS

6301.40.00.00

Lý giải của CBSA

&&Section XI of the Customs Tariff covers Textiles and Textile Articles.&&&&Your agent has suggested tariff classification 6209.20.00.00 for baby’s garments and clothing accessories, of woven cotton. This classification does not apply as the fabric used to make the article is not of woven cotton, but of woven polyester. This textile article does not contain features of a garment such as armholes, leg holes, fasteners, or enclosures.&&&&In addition, it is advertised and sold as a “baby blanket”. The Explanatory Notes to heading 62.09 states this heading excludes per Note (c) Babies’ clothing accessories covered more specifically by other Chapters of the Nomenclature.&&&&The baby blanket is covered more specifically in Chapter 63, under heading 63.01 which provides for blankets and travelling rugs. Therefore, the blanket made up from woven polyester fabric is classified under subheading 6301.40, for blankets of synthetic fibres.

Quyết định liên quan

Sẵn sàng phân loại nhanh hơn?

CustomsLogIQ sử dụng dữ liệu thuế quan này để hỗ trợ phân loại AI. Dùng thử miễn phí.

Dùng thử CustomsLogIQ miễn phí