Diesel Canada Inc.
9500 Meilleur St., Suite 800
Montreal, QC H2N 2B7
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of Jacket Style 00SJ6Y 0NAIS L-MADARA. This product is manufactured by/exported from Asia Apparels, Porur, Chennai, India.
According to the information and the sample submitted, the article is a full zip men's jacket made of 45% leather, 40% nylon, 10% cotton, 5% polyester. It has long sleeves with ribbed cuffs and ribbed waistband and extends down to the waist. The front panels and the collar are made of sheepskin leather, the back panel is made of woven nylon and the sleeves are made of leather and woven cotton. The lining of the body is 100% cotton and the sleeves lining is 100% polyester. It features two zippered pockets at the chest, two front side buttoned pockets and zipper detail on the collar.
Analysis and Justification
This garment provides for protection against the weather. General Notes to Chapters 61 and 62 mention that when leather constitutes more than mere trimming, the article is classified according to the General Interpretative Rules (GIR). The garment is a composite good consisting of different materials and it is classified according to the material which gives it its essential character. The jacket in mainly composed of leather and textile which account for the highest part of its value taking into consideration GIR 3 (b) which provides for classification of the good based on its essential character, that being the value of the leather, the garment is classified in heading 42.03.
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 garment is classified under 4203.10.00.31 by GIR 3(b) 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 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.
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: