Tariff Classification Advance Ruling
Girl’s Top, Style #371102

Applicant

Ms. Marissa Serafin
Tween Brands Canada Stores Ltd.
8323 Walton Parkway
New Albany, OH 43054
USA

Date of issuance of ruling: January 25, 2017

This is in response to your request for an advance ruling with respect to the tariff classification of a Girl’s Top, Style #371102. This particular style is actually two different upper garments, an outer garment (woven shell) and an inner garment (cami/tank). These garments are exported from Tween Brands Service Co. located in Ohio, USA.

The inner garment - cami/tank’s thin shoulder straps are tacked to the outer garment, or woven shell, at the shoulder seams by means of a line of crocheted threaded stitching.  As per legal note 14 to Section XI states:

“Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.”

Accordingly, as Style #371102 consists of two separate and distinct upper garments, each garment is classified in its own heading.

This letter consolidates two separate advance rulings for each of the two different upper garments, collectively referred to as Style #371102.

TRS Number: 275908
Classification Number: 6211.43.90.29
Effective Date: January 25, 2017

Product Description

The outer garment consists of a sheer patterned 100% woven polyester fabric. The fabric extends below the waist, and is elasticized at the waist line but not at the bottom hem of the garment. The garment is a poncho style in that it does not contain specific sleeves, the fabric hangs down over the shoulders (in the shape of batwings), and is not sewn under the armholes but is open at the sides to the bottom of the garment. The garment has a keyhole opening at the back of the neck with a button closure.

Analysis and Justification

Chapter 62 of the Customs Tariff provides for “Articles of apparel and clothing accessories, not knitted or crocheted”. Legal Note 1 to Chapter 62 indicates that this Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles. The outer garment at issue made of woven polyester fabric is included in this Chapter. Classification under heading 62.06 was considered. This heading provides for “Women’s or girls’ blouses, shirts and shirt-blouses”. The General Explanatory Notes to Chapter 62 indicate that shirts and shirt-blouses are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. Blouses are also designed to cover the upper part of the body but may be sleeveless and without an opening at the neckline. The outer garment at issue does not provide coverage from under the arms to the waist at the sides. In fact the sides of this garment are open from under the arms to the waist. This lack of coverage below the armholes on the outer garment excludes it from being considered a blouse of heading 62.06.

Heading 62.11 provides for “Track suits, ski suits and swimwear; other garments”. The outer garment made of a woven 100% polyester fabric is considered an “other garment” of this heading. It is included under subheading 6211.43 which provides for other garments; women’s or girls; of man-made fibres.

Decision

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 Outer garment - woven shell of Style 371102, is classified under 6211.43.90.29 by application of General Interpretative Rules 1 and 6.

TRS Number: 275921
Classification Number: 6109.90.00.10
Effective Date: January 25, 2017

Product Description

The inner upper garment consists of a 100% knitted polyester solid colour fabric. It is a sleeveless camisole style garment with thin shoulder straps of less than 1 ½ inches in width. The neckline is cut straight across above the upper bust line, exposing the upper chest, shoulders, neck, arms and yoke. The fabric extends to the waist and there is no form of tightening at the bottom of the garment.

Analysis and Justification

Chapter 61 of the Customs Tariff provides for “Articles of apparel and clothing accessories, knitted or crocheted”. Legal Note 1 to Chapter 61 indicates that this Chapter applies only to made up knitted or crocheted articles. The inner garment at issue made of knitted polyester fabric is included in this Chapter. Heading 61.09 provides for “T-shirts, singlets and other vests, knitted or crocheted”. The camisole style inner garment at issue is considered to be similar to a singlet of this heading, as it is made of knitted polyester textile materials it is included under subheading 6109.90.

Decision

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 Inner garment – Cami/tank, of Style 371102, is classified under tariff classification 6109.90.00.10 by application of General Interpretative Rules 1 and 6.

Legislative/Administrative References

These two rulings have 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 rulings have been met; the rulings, either individually or jointly have 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(s) 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.

Each of these advance rulings 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 D-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 these advance rulings to the public, in both official languages, in accordance with the procedures described in Memorandum D11‑11‑3.

CBSA Contact

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

File Number

C-2015-007422
C-2016-008079

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