Tariff Classification Advance Ruling
Ladies knitted upper garment, B21-74145S


Ms. Nina Zampini
Reitmans Inc.
250 Sauvé Street West
Montréal, QC H3L 1Z2

Date of issuance of ruling: March 10, 2016

This is in response to your request for an advance ruling on the tariff classification of ladies knitted upper garment, B21-74145S. This product is manufactured by/exported from Wuhu Seduno Fashions Company Ltd, Wuhu, Anhui, China.

TRS Number: 273148
Classification Number: 6109.90.00.90
Effective Date: March 10, 2016

Product Description

According to the information submitted, this ladies fooler blocking tank top style garment is made of knit material containing 50 % cotton and 50 % modal. This sleeveless garment features a round neckline and shoulder straps of less than 2 inches in width and is constructed of two pieces of different material, in contrasting colours. The upper piece of cotton includes the round scooped neckline and shoulder straps and covers the bust area and upper back. The lower piece is hemmed at the bottom, is made of modal fabric and is stitched to the upper covering the area below the bust and over the waist and hips. There is a hem where the upper piece joins the lower half, giving the "fooler" effect of layering. A message is screen-printed on the front of the garment

Analysis and Justification

The garment covers the upper part of the body and the coverage extends from the neck to the waist. There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. There are no added elements such as buttons, zippers, sequins or ruffles. As per subheading Note 2(A) to Section XI, General Explanatory Note (II)(A)(1) to Chapter 54 and Explanatory Notes to heading 61.09, the good at issue meets the terms of subheading 6109.90.


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  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.

Style # B21-74145S is classified under Tariff Number 6109.90.00.90 of Canadian Customs Tariff in accordance with 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 Canada Border Services Agency (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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