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-2017-007041

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.

HS 归类

6301.40.00.00

CBSA 推理

&&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.

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