관세율표 사전심사 D-메모란다 무역 구제 PGA 요건 제재 체제

Heading 6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.

2 subheadings

소호

해설 주석

The CBSA argued that the goods in issue are properly classified under tariff item No. 6910.90.00, which provides as follows:Section XIIIARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,MICA OR SIMILAR MATERIALS;CERAMIC PRODUCTS; GLASS AND GLASSWARE. . .Chapter 69CERAMIC PRODUCTS. . .69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals...

Source: citt_decision (AP-2015-033)

49. The two competing headings at issue are heading No. 95.05, which covers festive articles, and heading No. 69.13, which covers other ornamental ceramic articles. TheExplanatory Notesto these two headings read as follows: Explanatory Notesto heading No. 69.13 This heading covers a wide ranger of ceramic articles of the type designed essentially for the interior decoration of homes,...

Source: citt_decision (AP-2004-061)

Chapter 69 Notes (2)
1. 1. This Chapter applies only to ceramic products which have been fired after shaping: • (a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03; • (b) Articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and • (c) Ceramic articles are...
2. 2. This Chapter does not cover: • (a) Products of heading 28.44; • (b) Articles of heading 68.04; • (c) Articles of Chapter 71 (for example, imitation jewellery); • (d) Cermets of heading 81.13; • (e) Articles of Chapter 82; • (f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; • (g) Artificial teeth (heading 90.21); • (h) Articles of Chapter 91 (for example, clocks and clock cases); • (ij) Articles of Chapter 94 (for example, furniture,...

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