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 Ladies Denim Jacket style# 00SKBU 0847K DE-WILD. This product is manufactured by/exported from 2G SNC Di Battistello Giancarl, Brugine, Italy.
According to the information and the sample submitted, the article is a woman's garment made of 55% cotton and 45% Lyocell woven fabric. The garment has long sleeves with buttoned cuffs and a pointed collar with leather application sewn on its exterior. It has a full buttoned front opening designed for left over right closure. The garment reaches the waist and has a banded bottom with adjustment tabs. It is unlined and features two buttoned pockets at the chest and two side pockets. The garment has more than 3 panels (of which at least two are at the front) sewn together lengthwise and does not extend below the mid-thigh area.
Analysis and Justification
As per Note 8 to Chapter 62, garments designed for left over right closure at the front shall be regarded as men's or boys' garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. The cut of this close-fitting garment and its length clearly indicate a woman's jacket.
As per the General Explanatory Notes to Chapter 62, the leather on the collar is considered mere trimming and does not affect the classification of the good.
This type of garment is generally worn over light clothing such as a t-shirt, blouse, jersey, etc. but not over another jacket or blazer. Consequently, this jacket is not of the type worn over all other clothing for protection against the weather, and is excluded from heading 62.02 as per the Explanatory Notes to heading 61.02, which apply, mutatis mutandis, to the articles of heading 62.02.
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 jackets and blazers, of cotton, under 6204.32.00.00 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 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: