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-2017-004349

active

&&The submitted good, referred to as “Tablet Cross-Body Bag Style 7085”, is a cross-body bag made of nylon fabric measuring 9” x 11” x 1.5” with 2” expansion panel. It has a zippered organization pocket with RFID-protected card slots and wall pocket. It also features an interior zip pocket, an exterior zip pocket, an adjustable cross-body strap and a key keeper. The interior padded sleeve can accommodate tablets up to 10.5” screen size.

HS 归类

4202.22.10.00

CBSA 推理

&&Heading 42.02 includes handbags of textile materials. While this bag can accommodate a tablet, it is meant to carry everyday personal items such as keys, make-up, toiletries, etc. The fact that the bag can hold a tablet does not make this bag a case. The good remains a handbag with shoulder strap and as such, falls under subheading 4202.22.

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