Ms. Maryanne McGibney
85 Adelaide Street
Winnipeg MB R3A 0V9
Date of issuance of ruling: April 13, 2017
This is in response to a request submitted on your behalf by Geo. H. Young & Co. Ltd. for an advance ruling on the tariff classification of Pattern# 15F09 for 14 parts of a garment. This product is exported from Zhangjiagang Goldtex International Imp. & Exp. Co., Ltd. Zhangjiagang City, Jiangsu, China.
|Effective Date:||April 13, 2017|
The goods in question are 14 parts of a garment (Pattern# 15F09), shipped in a bag. The 14 parts include: 1) a center back shell, 2) a center back lining, 3) right and 4) left sleeve shells, 5) right and 6) left sleeve lining, 7) center front right and 8) left shells, 9) center front right and 10) left lining, 11) a hood shell, 12) hood peek, 13) hood lining, and 14) collar. There is assembly, stitching, and finishing required in order to make these parts into a garment after importation.
The shell fabric is woven of approximately 83% polyester and 17% cotton.
The lining consists of two pieces of woven 100% polyester, that will after importation be sewn together and filled with down and feathers.
The General Explanatory Notes to Chapter 62, paragraph 8, state “This Chapter also covers unfinished or incomplete articles of the kind described therein, including shaped textile fabric for making such articles and shaped knitted or crocheted fabrics for making articles or parts of articles of heading 62.12. Provided these products have the essential character of the articles concerned, they are classified in the same headings as the finished articles. However, parts of garments or of clothing accessories, not knitted or crocheted (other than those of heading 62.12) are classified in heading 62.17”.
After importation, the 14 parts will be assembled and sewn together, in Canada, in 23 different operating step to make a woman’s lined hooded anorak jacket, at which time the finishing of the front zipper, trim, and fur will also be added.
Analysis and Justification
Tariff classification number 6217.90.90.00 was suggested by the importer. The Explanatory Notes to heading 62.17, state this heading covers, inter alia, per Note (11) “Pockets, sleeves, collars, collarettes, wimples, fallals of various kinds (such as rosettes, bows, ruches, frills and flounces), bodice-fronts, jabots (including those combined with collars), cuffs, yokes, lapels and similar articles”. These goods are identifiable as “parts of garments” of heading 62.17.
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.
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 14 parts of garments are classified under tariff classification number 6217.90.90.00, in accordance with GIR# 1.
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 as 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: