Ms. Nina Zampini
250 Sauvé street West
Montréal, QC H3L 1Z2
Date of ruling:
This is in response to your request for an advance ruling on the tariff classification of Ladies knit upper garment, Style# R04-82882H. This product is manufactured by/exported from Jiangyin Far-East Clothing-Making Co Ltd., Jiangyin, Jiangsu, China.
Based on information submitted, the product is a ladies knitted pullover made of 100 % polyester. The garment features a funnel neck, long sleeves with thumb holes and a front kangaroo pocket. It is marketed as a loungewear top.
Analysis and Justification
The upper garment is not meant to be worn over all other clothing for protection against the weather. It is not designed to wear in bed for sleeping and is not being sold or marketed as sleepwear (pajama top). Coverage extends from the neck to the waist or below the waist, and includes the shoulders, armholes, back, and stomach. The upper garment needs to be pulled over the head to get on. As per Explanatory Notes to headings 61.10, the good at issue meets the terms of heading 61.10.
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 upper garment, Style# R04-82882H is classified under Tariff Number 6110.30.00.92 of Customs Tariff in accordance with GIR 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.
A/Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: