&&The PVC (polyvinyl chloride) sleeve/bag with zipper, measuring 6” x 10”, is a clear plastic sheet that has been folded in half with the sides sealed to create a bag or pouch with an opening at the top and a plastic zipper added allowing the bag to be opened or closed for ease of access to goods that will be stored inside. It does not have any handles for carrying or hanging. The PVC sleeve/bag with zipper has printing on it and appears to be durable enough for repetitive and prolonged use.

HS 归类

3923.29.90.00

CBSA 推理

&&Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics. The Explanatory Note states that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. Item (a) lists some of the articles considered to be containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks, cans, carboys, bottles and flasks.&&&&In CITT Appeal AP-94-116 and AP-94-186, the Tribunal was of the view that the term “packing” means that the “goods are to be filled, whether they end up being moved or remain stationary”. As such, the PVC sleeve/bag with zipper meets the terms of heading 39.23, specifically subheading 3923.29, as sacks and bags of other plastics.

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