Tariff Classification Advance Ruling
Pyjama top (sleep top), Style# P04-66477U

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 top (sleep top), Style# P04-66477U.  This product is manufactured by/exported from Jayachitra Garments SF, Tamailnadu, Tirupur, India.

TRS Number: 270445
Classification Number: 6108.31.00.10
Effective Date: June 11, 2015

Product Description

As per the sample received, "Style P04-66477U" is a knitted pyjama top for women.  This scoop neck, racerback, sleeveless style garment has a back yoke and straps made of lace as well as lace along the neckline.  It covers the upper part of the body and coverage extends below the waist.  The straps are 3" in width; it is made of a 100 % cotton fabric and is marketed and sold as a sleepwear.

Analysis and Justification

The style and intended function of the article clearly indicates that it would not conventionally be worn as everyday wear and therefore does not fall within headings 61.06, 61.09 nor 61.10.  The styling, fabric and characteristics of the good demonstrate 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 complimentary sleep pant can be purchased separately.  This sleep top constitutes an intrinsic component of pyjamas; therefore, it is classified under subheading 6108.31 as "nightdresses and pyjamas" that consist "of cotton". 

This decision follows CITT AP92-235, 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.

The pyjama top (sleep top), Style# P04-66477U is classified under tariff classification number 6108.31.00.10 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-2015-001453

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