শুল্ক তফসিল রুলিংস D-মেমোরেন্ডা বাণিজ্য প্রতিকার PGA প্রয়োজনীয়তা নিষেধাজ্ঞা ব্যবস্থাসমূহ

Ruling C-2017-008047

active

&&A women`s top Style# LW3AOCS features a tight-knit fabric, long sleeves, and the body of the garment is cropped at the bottom, sitting above the waistline. The top is designed to be worn on its own for athletic activities. The garment is made of knit fabric composed of 82% nylon and 18% Lycra.

HS শ্রেণিবিন্যাস

6114.30.00.00

CBSA যুক্তিতর্ক

&&Heading 61.09 covers T- shirts, singlets and other vests, knitted or crocheted. T-shirts of heading 61.09 are lightweight, loose fitting in the body, with close fitting short or long sleeves. T-shirts are garments covering the upper part of the body, with coverage extending from the neck to the waist or below the waist, and includes the shoulders, back, and stomach. A T-shirt cannot contain any spandex, as the body of the garment is not fitted; they are a square or boxy garment. Any goods with features that does not denote an underwear style garment, are not considered a T-shirt of heading 61.09, but are classified elsewhere, often as a pullover of heading 61.10. However, this top is not designed to cover the upper part of the body; it lacks coverage at the waist. Therefore, it cannot be considered an upper garment of heading 61.09 or 61.10.&&&&This crop top is classified under heading 61.14, which provides for knitted or crocheted garments that are not included more specifically in the preceding headings of Chapter 61.

সংশ্লিষ্ট রুলিং

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