Tariff Classification Advance Ruling
Style M02-44405U

Applicant

Mrs. Nina Zampini
Reitmans Canada Ltd.
250 Sauvé Street West
Montreal, QC  H3L 1Z2

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Style M02-44405U. This product is manufactured by and exported from Cosmic Gear Limited Unit 08, Kowloon, Hong Kong.

TRS Number: 270647
Classification Number: 6110.20.00.91
Effective Date:

Product Description

As per the sample received, the "Style M02-44405U" is men's knitted tank top singlet. This sleeveless garment is made of 100% cotton, has a left chest pocket and colour contrasting trims around the armholes and its round neckline. The shoulder straps are greater than 2" in width and the length of the garment reaches below the waist. It does not have a full or partial opening starting at the neckline, nor a ribbed waistband, drawstring or other means of tightening at the bottom.

Analysis and Justification

Because the garment is constructed with shoulder straps of a width greater than 2", it is classified under heading 61.10 as "jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted." The garment is characterised as being a pullover or similar article and consequently satisfies the terms of heading 61.10.

Decision

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.

The men's knitted tank top singlet, style model M02-44405U is classified as a knitted pullover, or similar article of cotton, under 6110.20.00.91 in accordance with GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1) (c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed.  Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible.  You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice.  Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-001449

Date modified: