Ann Canada Inc.
100 King Street West, Suite 5600
Date of issuance of ruling: June 9, 2016
This is in response to a request submitted on your behalf by Milgram & Company Ltd for an advance ruling on the tariff classification of Ladies T-shirt Style 389290. This product is manufactured by/exported from Gaurav International Clothing LLP, New Delhi, India.
|Effective Date:||June 9, 2016|
The submitted product, referred to as "Style # 389290" is a Ladies T-shirt made of 100% cotton knitted fabric. The garment has short sleeves and a round neckline, a hemmed bottom that reaches below the waist and a 1 inch slit at the hem line on each side seam. The garment has a center seam that runs the length of the back and has an average of more than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm.
Analysis and Justification
T-shirts of 61.09 are underwear style garments described as covering the upper part of the body, coverage extends from the neck to the waist or below the waist, and includes the shoulders, armholes, back, and stomach. T-shirts may have features such as pockets, close-fitting sleeves and various necklines (rounded, squared, boat-shaped or V-shaped). The bottom of these garments is usually hemmed. Upper garments that include buttons or other fastenings, collars or other openings in the neckline are excluded from heading 61.09.
The Ladies T-shirt style # 389290 satisfies the requirements of tariff heading 61.09. The presences of the back seam and the side slits are incidental details that do not exclude the garment from heading 61.09.
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 Ladies T-shirt Style #389290 is classified under tariff classification number 6109.10.00.22 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: