Tariff Classification Advance Ruling
Skegging (skirted legging), style# T12-60077U


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 Skegging (skirted legging), style# T12-60077U. This product is manufactured by/exported from Jiangsu Sainty Techowear Co. Ltd., Nanjing, China.

TRS Number: 270630
Classification Number: 6114.30.00.00
Effective Date:

Product Description

As per the sample and information received, the skegging "style# T12-60077U" is a ladies pair of tight fitting pull-on leggings (trousers), over which is attached a tight fitting skirt, they are sewn together to form one garment. Both are made of the same knitted fabric consisting of 45% cotton, 45% acrylic, and 10% spandex. The trouser portion of the garment covers the lower part of the body which envelop each leg separately, and reach down to the ankles. The skirt portion of the garment is sewn approximately two inches below the top portion of the leggings at the elasticized waistband, and hangs down over the leggings to the thighs.

Analysis and Justification

Leggings (trousers) of knitted fabric are classified under heading 61.04. Skirts of knitted fabric are also classified under heading 61.04. The skegging at issue is neither a legging, nor a skirt. The skegging cannot be classified under heading 61.04 by General Interpretative Rule 3 (GIR 3), as the preamble to Rule 3 states "When by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be….". Leggings and skirts are classified under the same heading. Therefore, the skegging at issue cannot be classified by GIR 3 under heading 61.04 for the legging or the skirt, but is classified by GIR 1 under heading 61.14 as another garment. The Explanatory Notes to heading 61.14 state "This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter".


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.

This garment (skegging) is classified under 6114.30.00.00 for "Other garments, knitted or crocheted" by 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


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