Mr. Bartien Brocheton
Les Boxers Boyz Inc.
385 de Louvain West
Montreal, QC H2N 2J1
Date of issuance of ruling: November 3, 2016
This is in response to a request submitted on your behalf by Milgram & Company for an advance ruling on the tariff classification of Men's PU Coated Jacket Style #L4513AXT. This product is manufactured by/exported from Xiamen Yangitex Garment Co Ltd., Siming District, Xiamen, China.
|Effective Date:||November 3, 2016|
The product referred to as Men's PU Coated Jacket Style #L4513AXT, is a black jacket with a simulated leather-like outer shell. This waist length men's jacket has a center front zip closure, two zippered upper chest pockets, and two lower zippered side pockets. It also features a mock neck collar with a snap fastener and long sleeves. Based on a laboratory analysis, the material of the outer shell of this jacket consists of the following layers (from outside to inside) laminated together: a very thin, black, non-cellular layer of polyurethane, embossed with a leather-like grain pattern, and can be seen with the naked eye; a thin, grey, cellular layer of polyurethane and a black fabric, woven solely from rayon fibres.
Analysis and Justification
The material of the outer shell of this jacket meets the technical requirements of heading 59.03, therefore it is classified under Heading 62.10 which covers garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. More specifically, the jacket is classified under tariff subheading 6210.40 as other men's garments.
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 men's PU coated jacket, style L4513AXT, is classified under tariff classification number 6126.96.36.199 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System.
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 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 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
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