Ms. Katie Hilker
501 Franklin Blvd.
Cambridge, ON N1R 8G9
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of Monkey Bars Sherpa Booties with non-skid soles (CA 52427). This product is exported from China-Base Ningbo Foreign Trade of Ningbo, China.
These 100% polyester pink and white plush baby booties have a Velcro side closure and soles dotted with rubber/plastic traction dots.
Analysis and Justification
Your representative has proposed classification under 6111.30.00.90. Heading 61.11 provides for “Babies' garments and clothing accessories, knitted or crocheted”. The Explanatory Notes to heading 61.11 state that only baby booties “without an outer sole glued, sewn or otherwise affixed or applied to the upper” are included under this heading. The booties do not qualify as apparel because the sole is sewn to the upper. The booties are more appropriately classified as footwear under Chapter 64. With both an upper and sole (predominately) of textile material, these booties are classified under heading 64.05, “other footwear” and more specifically under “with uppers of textile materials” subheading 6405.20.
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 Monkey Bars Sherpa Booties with non-skid soles are classified under 6405.20.90.00 in accordance with General Interpretative Rule 1 and 6 of the Customs Tariff.
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: