&&This ladies woven upper garment referred to as “Style A08-408032” is made of 97% polyester and 3% elastane. This garment is not a traditional full length Kimono; it does not extend below the mid-thigh area. This loose fitting kimono style garment is designed to cover the upper part of the body, contains two front panels, and one back panel sewn together lengthwise, has a full front opening without a closure, ¾ length sleeves, side slits and 2 functional patch pockets.

การจำแนกรหัส HS

6204.33.00.00

เหตุผล CBSA

&&Since the length of the garment at issue is not past the mid-thigh area, and meets Explanatory Note (A)(C) to heading 61.03 for a jacket (that applies mutatis mutandis to heading 61.04 and 62.03/62.04) i.e. it is designed to cover the upper part of the body, consists of at least three or more panels (of which two are at the front) and one panel in the back, sewn together lengthwise, and has a full front opening without a closure, the ladies woven jacket is classified in Chapter 62, heading 62.04, subheading 6204.33.

คำวินิจฉัยที่เกี่ยวข้อง

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