Tariff Classification Advance Ruling
Apparel 10mm PVC Suit APHD C004, P/N 2000015734


Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON  L6Y 0M1

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of “Apparel 10mm PVC Suit APHD C004, P/N 2000015734”. This product is exported from FuZhou MinHou Landun Plastics, (1) Shadun Shangjie Minhou, Fuzhou, 35 (1) China.

TRS Number: 273851
Classification Number: 3926.20.99.10
Effective Date:

Product Description

The “Apparel 10mm PVC Suit APHD C004, P/N 2000015734” is described as a brown camouflage two-piece rain suit for adults available in sizes M to 2XL. This product consists of a hooded jacket and pair of pants packaged inside a carrying bag. The jacket, pants and carrying bag are articles of plastics composed of 100% plasticized polymer of vinyl chloride. The jacket has a snap front with left over right enclosure and the pants have an elasticized waist band. The “Coleman” logo is written on the left front of the jacket.

Analysis and Justification

Chapter 39 covers plastics and articles thereof. Heading 39.26 includes articles of plastics. The Explanatory Notes state that this heading includes articles of apparel and clothing and accessories made by sewing or sealing sheets of plastics, such as rain wear. This item is made of plastics and is specifically designed to keep people dry from the rain.


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 “Apparel 10mm PVC Suit APHD C004, P/N 2000015734” is classified under 3926.20.99.10 of the Customs Tariff by application of General Interpretative Rule 1.

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 and in accordance with the procedures described in Memorandum D11-11-3, this ruling may be published on the CBSA website within 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number


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