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-2020-004846

active

&&The Style R02-446488 is a ladies knitted upper garment made of 95% viscose and 5% elastane. This sleeveless garment has a split neck with a woven band and inverted box pleat. It also features a rounded hemline with a longer back panel.

HS 归类

6106.20.00.90

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.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&Pursuant to Note 4 to Chapter 61 and Explanatory Notes to heading 61.06, this upper garment is classified as a Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted.

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