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-2020-005570

active

&&This bed throw is produced in the finished state by knitting. It is composed of 55% polypropylene yarn and 45% ‘Chenille’ polyester yarn (45% spun polyester/55% filament polyester). These throws come in 54” x 82” size and are to be used for placement at the end of hotel beds over all other bedding. They features a Custom (XO) Drake design with color Evergreen / Malachite / Clam / Super Lemon.

HS 归类

6304.11.00.00

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 6304.11.00.00. This tariff classification number is correct.&&&&Heading 63.04 covers other furnishing articles, excluding those of heading 94.04. As the throws are not internally stuffed or fitted as described in heading 94.04 they fall to be classified under 6304.11.00.00.

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