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 a ladies upper garment, Style# T03-59825U. This product is manufactured by/exported from Sky High (Cambodia) Co Ltd, Phnom Penh, Kingdom of Cambodia.
As per the sample and information received, the "Style T03-59825U" is a ladies knitted sleeveless upper garment. The garment's straps are less than 2" in width, it has a V shape neckline and raw edge finishing at the bottom. This sleeveless garment is made of 55% cotton and 45% acrylic, reaches below the waist and does not incorporate a drawstring at the waist, nor does it have a ribbed waistband, or other means of tightening at the bottom of the garment.
Analysis and Justification
This sleeveless tank top, with shoulder straps less than 2 inches in width, is a ladies vest style garment and is classified as a singlet of 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 vest, style tanktop/singlet is classified under 6109.10.00.29 by GIR 1 and 6.
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 and/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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: