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 Woven Upper Garment, Style#W01-74201F. This product is manufactured by/exported from Fuchuen Garments (Hang Zhou) Co. Ltd., Hangzhou, Zhejiang, China.
Based on the sample provided and information submitted, the product is a ladies sleeveless upper garment made of woven material consisting of 100% polyester. The camisole-styled garment is slightly a-lined, features spaghetti shoulder straps, and a narrow “racer” style back with a 9 cm finished opening down the back center seam. The bottom of the garment has a finished hem.
Analysis and Justification
The garment’s coverage begins at the bust and extends to the waist. The spaghetti straps go over the shoulders and cross at the back, attaching at the top of the opening down the back center seam. It provides no coverage of the neck, shoulders and upper back. There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. There are no added elements such as buttons, zippers, sequins or ruffles. As per Explanatory Notes to heading 62.08, the good at issue meets the terms of subheading 6208.92.
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.
This upper garment Style# W01-74201F is classified under Tariff Number 6208.92.00.00 of Customs Tariff in accordance with GRI 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: