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-2018-000480

active

&&The product in issue is a plastic container for organizing pills in order to facilitate the intake of daily medication. It has 14 compartments for the 7 days of the week (morning and afternoon). The dimensions of this product are 3.5 x 7.25 x 1.25 inches. The lids of each compartment are resealable and are coloured pink for the morning dispensing and blue for the afternoon.

HS 归类

3924.90.00.99

CBSA 推理

&&You have suggested classification under 3923.10.90.90 as an article of plastics for the packing of goods. However, the Explanatory Notes to heading 39.23 state that this heading excludes household articles or toilet articles which do not have the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes.&&&&Heading 39.24 provides for "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”. The principal use of the product is to organize pills to facilitate the daily intake of medications. It is generally used in the home although it can sometimes be used to convey medications for travel purposes. As such, the pill organizing container is classified under heading 39.24 as a household article of plastics.&&

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