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-2019-007308

active

&&Information submitted by the importer indicates this product, referred to as a ladies cardigan style 8271 is made from 100% woven linin fabric, not man-made; linen (flax) is a natural fibre. It has ¾ length sleeves with button tabs, an open front with cowl neckline, one button closure on the left shoulder and one button closure on the inside right shoulder (right over left), and pockets below the waist. It is not hemmed but has overlock stitch to prevent fraying.

HS 归类

6211.49.99.00

CBSA 推理

&&A cardigan is a type of garment that is open in the front and may or may not have buttons for closure. The sides may hang open by design. These garments are often worn over shirts and inside of jackets. The cardigan submitted for classification does not meet the terms of heading 62.06 “blouses, shirts and shirt blouses” as it excludes garments with pockets below the waist.&&&&Heading 62.11 provides for “Track suits, ski suits and swimwear; other garments. The cardigan is representative of other garments.&&

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