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-2018-001963

active

&&The submitted product, referred to as Style B21-96210F is a ladies knitted legging made from 80% polyester and 20% spandex. It is used for active wear or running. It has mesh inserts at the back of the leg, reflective detailing for nighttime visibility, a zippered pocket at the back waistband, and side pockets at the hips. It has a 28” inseam and an elastic waistband with an interior adjustable drawstring.

HS 归类

6104.63.00.10

CBSA 推理

&&For the purpose of 61.04, “trousers” means “garments which envelop each leg separately, covering the knees and usually reaching down to or below the ankles”. Trousers are worn to cover the lower torso. This garment covers the lower torso, reaching down to the ankles.&&&&The skin-tight garment meets the term of “trousers”, of Explanatory Note (D) to heading 61.03, which applies mutatis mutandis to headings 61.04.

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