Tariff Classification Advance Ruling
Pyjama pant (sleep bottom), Style# A04-40505F

Applicant

Nina Zampini
Reitmans Canada Ltd
250, Sauvé Street West
Québec, Québec H3L 1Z2

Date of issuance of ruling: June 11, 2015

This is in response to your request for an advance ruling on the tariff classification of a pyjama pant (sleep bottom), Style# A04-40505F.  This product is manufactured by/exported from K-Tex Co Ltd, Mirpur, Dhaka, Bangladesh.

TRS Number: 270424
Classification Number: 6108.32.00.11
Effective Date: June 11, 2015

Product Description

As per the sample received, "Style A04-40505F" is a knitted pyjama pant for women.  The garment has a 30" inseam, has no opening at the front and features a satin ribbon drawstring closure at the waist and elastic waistband.  It is made of 62% polyester, 33% viscose and 5% spandex fabric and is marketed and sold as sleepwear.

Analysis and Justification

The style and intended function of the article clearly indicates that it would not conventionally be worn for everyday wear and therefore does not fall within heading 61.04.  There are no buttons, zippers, pockets, belt loops or pleats on the pants and the styling, fabric and characteristics of the good show features typically associated with sleepwear.

The submitted product falls within the scope of heading 61.08 which covers inter alia, nightdresses, pyjamas, dressing gowns and similar articles.  According to the information received this garment is sold on its own, although a matching sleep top can be purchased separately.  The sleep pant constitutes an intrinsic component of pyjamas; therefore, it is classified under subheading 6108.32 as "nightdresses and pyjamas" that consist "of man-made fibres".  This decision follows CITT AP 92-235, Majestic Industries (Canada) Ltd., which provides that woven sleep shorts and sleep pants be classified under heading 62.07, and not under heading 62.03.

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.

Pyjama pant (sleep bottom), Style# A04-40505F is classified under tariff classification number 6108.32.00.11 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-2015-001452

Date modified: