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-2018-000481

active

&&The product in issue is a white plastic waste paper basket with a flowered pattern and silver rim. The dimensions of this product are 9.5 x 8 x 8 inches.

HS 归类

3924.90.00.99

CBSA 推理

&&You have suggested classification under 3923.10.90.90 as articles for the packing of goods, of plastics. However, the Explanatory Notes to heading 39.23 state that this heading excludes household articles, such as dustbins, 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 covers “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”. Explanatory Note (C) lists household articles such as dustbins as articles of plastics of this heading. The Printed Waste Paper Basket is considered a household article of plastics.&&

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