Ms. Elizabeth Hodur
Ann Canada Inc.
100 King Street West, Suite 500, First Canada Place
Toronto, Ontario, M5X 2A1
Date of ruling:
This is in response to a request submitted on your behalf by Milgram & Company Limited for an advance ruling on the tariff classification of Women’s Shoes – Style #407281. This product is manufactured by/exported from Mia Worldwide, Taichung City, China (Taiwan).
According to the information and sample submitted, the product is a ladies shoe, slip- on high heel pump. The shoe does not cover the ankle. The upper portion is composed of 87% cotton, 13% rayon textile fibers. The sole is made of plastics, over which textile fibers have been sprayed (flocking), on 76.2 % of the external surface.
Analysis and Justification
Footwear is classified according to its constituent material. In accordance with Note 4 to Chapter 64, the material of the upper shall be taken to be the constituent material having the greatest external surface area and the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground. No account should be taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
As per General Note (C) to Chapter 64 a thin layer of textile flocking applied to the outer sole with glue is considered to be a ‘similar attachment’. Therefore, it is not taken into account in determining the sole composition. The sole is made plastics. The shoes at issue meet the terms of subheading 6404.19.
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.
Women’s Shoe – Style # 407281 is classified under tariff provision 6404.19.90.92 of the Customs Tariff, in accordance with GIRs 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.
Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: