関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Heading 6304

Other furnishing articles, excluding those of heading 94.04.

7 subheadings

細号

関連事前裁定

解説注記

93 covers other furnishing articles…Not knitted or crocheted, of synthetic fibres. The Pet Seat Cover meets the description of "Made up Articles" as defined in Section XI Note 7(b). Explanatory Note 1 to 63.04 "covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and...

Source: advance_ruling (C-2015-009390)

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,...

Source: advance_ruling (C-2020-002489)

&&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...

Source: advance_ruling (C-2020-005570)

Chapter 63 Notes (3)
1. 1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. 2. Sub-Chapter I does not cover: • (a) Goods of Chapters 56 to 62; or • (b) Worn clothing or other worn articles of heading 63.09.
3. 3. Heading 63.09 applies only to the following goods: • (a) Articles of textile materials: (i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and travelling rugs; (iii) Bed linen, table linen, toilet linen and kitchen linen; (iv) Furnishing articles, other than carpets of heading 57.01 to 57.05 and tapestries of heading 58.05; • (b) Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must...

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