Mrs. Elizabeth Rivas
1950 Bombardier Street
Sainte-Julie, QC J3E 2J9
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Formation en douane Louise Chevanelle for an advance ruling on the tariff classification of “Pedichiff - Sampling Shoe Cover Location”. This product is manufactured/exported by Anji Tiansheng Import & Export Company Limited, Dipu Town, Anji County, Zhejiang, China.
According to information submitted, “Pedichiff – Sampling Shoe Cover Locations” are knitted shoe covers without applied soles, having an elastic hemmed seam. After importation, they are coated with a specific solution and then sterilized by irradiation. End products are to be used in chicken coops for detecting pathogens on the floor.
Analysis and Justification
These shoe covers are classified as “footwear without applied soles, knitted or crocheted”. They meet the terms of Heading 61.15, more specifically Item 6115.95.00.92, being excluded from Chapter 63 by General Explanatory Note 1(e) of said Chapter according to which “this sub-Chapter [63.01 to 63.07] does not include […] Articles of apparel and clothing accessories of Chapter 61 or 62”.
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 goods are classified under Tariff Item 6115.95.00.92, as per GIRs 1 and 6.
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 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
- Date modified: