Tariff Classification Advance Ruling
Mastectomy Bras, Style 761


Ms. Hasmig Manoukian
Reitmans (Canada) Ltd.
250 Sauvé Street West
Montréal, QC   H3L 1Z2

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Fedex Trade Networks for an advance ruling on the tariff classification of Mastectomy Bra, Style 761. This product is manufactured by/exported from Classique (USA).

TRS Number: 275621
Classification Number: 6212.10.00.90
Effective Date:

Product Description

Mastectomy Bra, Style 761, is specially designed for larger sizes. It is made of cotton (95%) and spandex (5%). Each bra features wide padded straps and cups constructed with an inside “pocket” designed to accommodate breast prosthesis. The prosthesis is/are sold separately.

Analysis and Justification

The bra, imported without breast prosthesis fitted into the cup pockets, cannot be considered as an “appliance which is worn or carried, or implanted in the body, to compensate for a defect or disability” as described under Heading 90.21. The bra satisfies the terms of Heading 62.12, as supported by Note (1) of the heading’s Explanatory Notes, which reads: “This heading includes interalia: (1) Brassieres of all kinds.”


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.

Mastectomy Bra, Style 761, is classified as “brassieres, other” under tariff item 6212.10.00.90, in accordance with GIRs 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 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.

CBSA Contact

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

File Number


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