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-2017-007238

active

&&The goods in issue are small plastic logo plates displaying the word “Regency”. They measure approximately 1 centimeter by 5 centimeters and will be attached to the lower front of fireplaces.

HS 归类

4911.99.00.90

CBSA 推理

&&Legal Note 2 to Section VII states that, “Except for the goods of heading 39.18 or 39.19, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49”.&&&&Heading 49.11 covers other printed matter, including printed pictures and photographs. The plastic plates are hot stamped with the “Regency” logo, and thus, are considered printed articles.&&

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