CBSA 근거
&&The tariff classification of the product has been addressed on TRS # 283408 which determined that the good was classified under tariff classification number 6201.13.00.00 of the Customs Tariff, in accordance with GIR 1 and 6.&&&&At issue is whether the man’s coat, Style CK Maurizio qualifies for preferential tariff treatment under the CPTPP Rules of Origin and Origin Procedures. As this product is not wholly obtained or produced exclusively from originating materials, man’s coat, Style CK Maurizio will qualify as an originating good if the non-originating materials used in its manufacture meet the requirements of the Specific Rules of Origin found in Section B of Annex 4-A – Textiles Product Specific Rules.&&&&The Product-Specific Rule of Origin (PSRO) applicable to the group of headings 62.01 - 62.08 is:&&&&“A change to a good of heading 62.01 through 62.08 from any other chapter, except from heading 51.06 through 51.13, 52.04 through 52.12 or 54.01 through 54.02, subheading 5403.33 through 5403.39 or 5403.42 through 5403.49, or heading 54.04 through 54.08, 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the Parties.”&&&&Chapter Note 1 to Chapter 62 of the Product-Specific Rules of Origin states that «for the purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the requirements of the change in tariff classification set out in the rule for that good.»&&&&The component that determines the tariff classification of the man’s coat is the woven fabric containing 50 % staple polyester, 42 % wool and 8 % other fibers of subheading 5515.13. As the PSRO for the men’s coats of heading 62.01, excludes the good to be produced from non-originating fabric of heading 55.15 and therefore, as the fabric is of Chinese origin, the finished garment does not meet the applicable PSRO.&&However, Paragraph 7 of Article 4.2 of Chapter 4 states;&&&&“Each Party shall provide that, for the purposes of determining whether a textile or apparel good is originating under Article 3.2(c) (Originating Goods), a material listed in Appendix 1 (Short Supply List of Products) to Annex 4-A (Textiles and Apparel Product -Specific Rules of Origin) is originating provided that the material meets any requirement, including any end use requirement, specified in the Appendix 1 (Short Supply List of Products) to Annex 4-A (Textiles and Apparel Product -Specific Rules of Origin).”&&&&Item 34 of Appendix 1 (Short Supply List of Products) to Annex 4-A reads as follow:&&&&“Carded wool blend fabrics of at least 50 per cent polyester staple fibres, containing no less than 20 per cent carded wool, and no more than 49 per cent carded wool, and containing up to 8 per cent of other fibres, of subheading 5515.13, weighing 200 to 400 g/m2 used in the manufacture of men’s, women’s and children’s outerwear of heading 62.01 or 62.02 and babies’ garments of 6209.30, similar to garments of heading 62.01 or 62.02.”&&&&According to the information submitted, the weight of the non-originating woven fabric is 617 g/m2. The material does not meet the weight requirement specified in item 34 of Appendix 1 (Short Supply List of Products) to Annex 4-A (Textiles and Apparel Product -Specific Rules of Origin).&&