Ms. Karen Gale
250 Sauve Street West
Montréal Québec H3L 1Z2
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Ladies Woven Flannel 2pc PJ Set Style R04-82826H. This product is manufactured by/exported from Fashion Makers, Banani, Dhaka, Bangladesh.
For classification purposes, each component of the pajama set (the upper and lower garment) must be classified separately as follows:
Product 1 - File C-2017-004958
Woman's Knitted Pajama Top, Style# R04-82826H
Product 2 - File C-2017-003894
Woman's Woven Pajama Bottom, Style# R04-82826H
The two piece pajama set, each with Style# R04-82826H, consists of a knitted pajama top and a woven pajama bottom. The pajama top, made of 60% cotton and 40% polyester fabric, has long sleeves, a v shape neckline and a rounded hemline. The pajama pants, made solely of a cotton flannel, has no opening at the front and an elastic waistband with decorative drawstring. Both pieces are sold together as a set.
Analysis and Justification
The styling, fabric and characteristics of the goods show features typically associated with sleepwear.
For the knitted woman's pajama top and the woven woman's pajama bottom at issue, they cannot be classified together as “pajamas” under heading 61.08 per GIR# 1, or under heading 62.08 per GIR# 1. As the sleep top and sleep bottom consist of different material, per Legal Note 1 to Chapter 61 and Legal Note 1 to 62, prevents the two components from being classified together under either heading 61.08 or 62.08. Each garment component meets their respective heading per GIR# 1.
The knitted pajama top falls within the scope of heading 61.08 which covers inter alia, knitted nightdresses, pajamas, dressing gowns and similar articles whereas the woven pajama pants falls within the scope of heading 62.08 which covers inter alia, woven nightdresses, pajamas, dressing gowns and similar articles.
Therefore, the two pieces to the pajamas must be classified separately.
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 pajama top is classified under tariff classification number 6108.31.00.10 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System, Legal Note 1 to Chapter 61, and Subheading Legal Note 2 (A) to Section XI.
The pajama bottom is classified under tariff classification number 6208.21.00.00 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System, Legal Note 1 to Chapter 62, and the exclusion notes to heading 62.08.
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, Administrative Monetary Penalty System.
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
C-2017-003894 & 2017-004958
- Date modified: