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-2015-011802

active

&&This product is two wooden boxes with lids and clasps. The dimensions of these boxes are 22 cm x 14cm x 13cm high for the bigger one and 18 cm x 10 cm x 10 cm for the smaller one. They are stained and are designed so that the smaller box can be put inside the larger box.

HS 归类

4420.90.00.20

CBSA 推理

&&The Explanatory Notes to heading 44.20 state that “The heading includes: (1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc.; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the heading excludes ordinary kitchen spice-boxes, etc. (heading 44.19)”. These wooden boxes are not considered tableware or kitchenware, of wood, of heading 44.19.

相关预裁定

准备好更快归类了吗?

CustomsLogIQ 使用此税则数据驱动 AI 归类。免费试用。

免费试用 CustomsLogIQ

This reference library holds Canadian source data. CustomsLogIQ classifies for both markets: customs compliance software for Canada and customs classification software for the USA.