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-2019-003841

active

&&The Copper Ion Infused Women’s Scrub Uniform Pants will be worn by female healthcare professionals and are marketed as antibacterial. They are composed of woven man-made textile materials: 15% copper infused polyester, 36% polyester, 42% viscose and 7% spandex. They have an elastic and drawstring waistband, two side pockets and two patch pockets at thigh level.

HS 归类

6204.63.00.10

CBSA 推理

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6204.69.00.10. This tariff classification number is incorrect.&&&&This women’s pants are classified under heading 62.04 which provides for women’s or girls’ trousers.&&&&According to Note 2 to Section XI, textile fabrics containing two or more textile materials are to be regarded as consisting wholly of the textile which predominates by weight over any other single textile material. The good at issue is made up predominantly of man-made textile materials (synthetic fibres), therefore, it meets the terms of subheading 6204.63.

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