Mr. Mike Neville
7740 – 40th Avenue
Red Deer, AB T4P 2H9
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Russell A. Farrow Limited for an advance ruling on the tariff classification of 782DB Lightweight Hunter Glove. This product is manufactured for Glacier Glove in China and exported by Shapiro Wholesale of Elgin, Illinois, United States.
This ruling is based exclusively on the information provided by the applicant. No physical sample of the glove was provided to the CBSA.
Based a review of the information provided by the applicant, the Lightweight Hunter Glove (product number 782DB) is constructed using various components. The inside, fingers, thumb and wrist are made from a black coloured polyurethane coated knit nylon material. The back tips of the glove fingers are also made from the same polyurethane coated knit nylon material. The back of the glove, including the back of the thumb and wrist is made from an outer layer of knit nylon, featuring a camouflage design with a neoprene core material. The ratio of which is 30% nylon and 70% neoprene. All components have been stitched together to form a complete glove.
Analysis and Justification
The inside palm of the glove is made from a polyurethane coated knit nylon material. The back of the gloves is made from a knit nylon fabric with neoprene core. The applicant has advised that the polyurethane coating is a non-cellular plastic, which can be seen with the naked eye. Proportionally, the coated knit nylon material is greater than the non-coated knit nylon material. Accordingly, the gloves are classified under subheading 6116.10.
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 3(b) (GIR 3b) directs that, “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable”. 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 Lightweight Hunter Glove (product number 782DB) is classified as a glove coated with plastic under tariff classification 6116.10.00.10. This is in accordance with General Interpretative Rules 1, 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.
This advance ruling is considered “reason to believe” for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
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: