Tariff Classification Advance Ruling
Halloween Zombie Print Shirt Item #H31284

Applicant

Mr. Mike Giambattisto
Danson Décor Inc.
3425, Douglas B Floréani
Saint-Laurent, QC
H4S 1Y6

Date of issuance of ruling: June 9, 2016

This is in response to your request for an advance ruling on the tariff classification of Halloween Zombie Print Shirt Item #H31284. This product is manufactured by/exported from Lucida Handicraft Co Ltd, Taipei City, Taipei Hsien, Taiwan.

TRS Number: 273409
Classification Number: 6110.30.00.92
Effective Date: June 9, 2016

Product Description

This garment is designed to cover the upper part of the body, extending to below the waist, has long sleeves and a scoop neckline. It does not have any pockets or full or partial opening starting at the neckline; it must be pulled over the head to wear and has no means of tightening at the bottom of the garment. It is made of a black 100% polyester knitted fabric. The front and sleeves sport a zombie style print graphic which evokes a bloody skeleton bride.

Analysis and Justification

According to Memorandum D10-14-62, textile costumes that are designed and constructed in a manner that allows for repetitive use, that are comparable in quality and value to articles of clothing are classified in Chapter 61 or 62, as appropriate, and excluded from Chapter 95 by the application of Note 1(e) to that Chapter.

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 Zombie Bride long sleeve t-shirt is classified under tariff classification number 6110.30.00.92 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule #1 and 6 of the Harmonized System.

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.

CBSA Contact

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

File Number

C-2015-012247

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