Tariff Classification Advance Ruling
Ladies Knit undergarment, Style # A04-84994S

Applicant

Ms. Nina Zampini
Reitmans Inc.
250 Sauvé Street West
Montreal 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 Knit undergarment, Style # A04-84994S. This product is manufactured by/exported from Choice Well International Limited., Cheung Sha Wan, Kowloon, Hong Kong.

TRS Number: 276188
Classification Number: 6212.90.00.00
Effective Date:

Product Description

Based on the information provided, Style #A04-84994S is a ladies knit, body-supporting garment. This one-piece, form fitting garment is constructed of a balconnet bra, lace corselet styled body and four garters: two at the front and two at the back. The front and back body panels are made of 88 % nylon and 12 % elastane lace, and the side panels are made of 85 % nylon, 15 % elastane power mesh. The undergarment features molded foam pad cups, adjustable spaghetti shoulder straps, a center front zipper and a three stations hook and eye closure at the center back.

Analysis and Justification

Heading 62.12 provides for articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel. They may be made of any textile material including knitted or crocheted fabrics (whether or not elastic). The undergarment combines a brassiere, corset and garters. As per Explanatory Notes to heading 62.12, the good at issue meets the terms of subheading 6212.90.

Decision

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.

Undergarment Style # A04-84994S is classified under tariff item 6212.90.00.00 of Customs Tariff in accordance with GIR 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

C-2016-006771

Date modified: