Ms. Elizabeth Hodur
Ann Canada Inc.
5600-100 King Street West
Toronto, ON M5X 1R8
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Milgram & Company for an advance ruling on the tariff classification of Ladies Poncho Style 410973. This product is manufactured by/exported from Jing Sheng Knitting Co. Ltd., 60 Market Square, Belize.
The Ladies Poncho, Style 410973, is made from a cotton mixed blend (55% cotton, 25% viscose, 15% nylon and 5% wool) knit fabric. The poncho’s front and back panels have been tacked together with small amount stitching, creating large loose fitting armholes – there are no fitted sleeves. It sports a boat neckline, and features a ribbed band along the front and back bottom edges. This rectangular shaped garment is worn by pulling it over the wearer’s head. It is designed to drape over the wearer’s upper front and back, including the shoulders and arms. It measures 28 ¼ inches in length from the shoulder falling just below the waist line.
Analysis and Justification
The poncho is worn over all other clothing. The protection it offers against weather is relative to the seasonal conditions under which it is worn. Although not specifically named in the Customs Tariff, the Explanatory Notes to heading 61.01 identify ponchos as being included in the heading. Because the provisions of Heading’s 61.01 Explanatory Notes apply “mutastis mutandis” to the articles of heading 61.02, the Ladies Poncho is classified under heading 61.02.
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 Ladies Poncho Style 410973 is classified under tariff classification number 6102.20.00.00 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 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: