Tariff Classification Advance Ruling
Ladies Woven Upper Garment


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

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Ladies Woven Upper Garment, style R01-83214F. This product is manufactured/exported from Jet Jom Enterprise Co. Ltd., Khan Dongkor, Phnom Penh, Cambodia.

TRS Number: 274220
Classification Number: 6208.92.00.10
Effective Date:

Product Description

According to the information submitted, the product is a ladies sleeveless upper garment constructed of a double layer of woven material made of 100% polyester. The lined garment features spaghetti shoulder straps (less than 2 inches in width) that flare downward from the shoulder to form a V-type neckline opening at the front of the garment, and a rounded opening at the back, exposing much of the wearer’s upper chest, upper back and shoulder areas. The garment’s coverage extends from the upper bust line to just below the waistline. The bottom of the garment is hemmed. It has slits at the side seams and the hemline of the back panel is slightly longer than the front panel.

Analysis and Justification

The garment covers the upper part of the body and the coverage extends from the upper bust line 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 explanatory notes to heading 62.08, the good at issue meets the terms of subheading 6208.92.


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.

Garment R01-83214F is classified under Tariff Number 6208.92.00.10 of Canadian Customs Tariff in accordance with GRI 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 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.

CBSA Contact

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

File Number


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