Memorandum D10-14-59: Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric

Updates made to this D-memo

This D-memorandum has been updated to:

• reflect accessibility and plain language considerations.
• add definitions.
• add a flowchart in the Annex to summarize the tariff classification process of these goods.

Definitions

The following definitions apply in this D-memo for the purpose of the tariff classification of plates, sheets or strip of cellular plastic combined with textile fabric or material. These definitions are a plain language summary of various legal, technical, and policy sources.

Films and foils of plastic

Continuous, flat forms of plastic that have a thickness of 0.25 mm (0.010 in.) or less.

Plates, sheets and strips of plastic

Continuous, flat forms of plastic that are more than 0.25mm (0.010 in.) thick.

Cellular plastic

Plastic that contains many voids or "cells" (either open, closed or both) dispersed throughout its mass.

Non-cellular (compact) plastic

Plastic that doesn’t have any voids or cells dispersed throughout its mass. The term “compact” is mentioned in Note 2 to Chapter 59 of the Canadian Customs Tariff (the Tariff).

Fabric

For the purpose of this D-Memorandum, refers to “textile fabric” as defined by Note 1 to Chapter 59.

Material

For the purpose of this D-Memorandum, the term “material” is a general term that may include felts or nonwovens as described in Chapter 56

Guidelines

1. Plates, sheets, or strip of plastic combined with textile fabric or material may be classified as either plastic goods (Chapter 39) or textile goods (Section XI). To determine the correct tariff classification of such goods, the following three factors must be considered:

• The first two factors concern the nature of the plastic that is used.
  • Is the plastic cellular or non-cellular (compact)?
  • Is the cellular plastic layer a plate, a sheet or a strip, or is it a film or a foil?
• The third factor concerns the purpose of the textile layer (fabric or material) in the finished product, in relation to the cellular plastic.
  • Is the textile layer present merely for reinforcing purposes or not?

Determination of the nature of the plastic used in the combination of plastic and textile fabric or material

2. The first factor concerns the nature of the plastic that is combined with the textile fabric or material: is the plastic cellular or non-cellular (compact)?

• The importer must be able to provide the exact nature of the plastic layer. This is generally obtained through detailed product literature from the manufacturer, or an independent laboratory analysis.
• The Canada Border Services Agency may conduct a laboratory analysis to make that determination for Advance Rulings or trade compliance verification purposes.

3. The second factor concerns the cellular plastic layer: is it a plate, a sheet, or a strip or is it a film or foil as per the definitions provided above?

Determination of the purpose of the textile layer in relation to the cellular plastic

4. The third factor is to determine whether the textile fabric or material layer is present “merely for reinforcing purposes”. In this context, “reinforcing purposes” applies to textile fabric or material present solely as a base for applying the cellular plastic layer and/or to reinforce it (to provide strength or resistance).

5. The following are examples of textile fabrics or materials combined with a plate, sheet or strip of cellular plastic in which the textile layer is considered being present merely for reinforcing purposes:

• a loosely woven, unfigured and unbleached fabric applied to one face of a cellular plastic sheet embossed with a leather-like grain pattern; or
• a nonwoven material applied to one face of a sheet of cellular plastics, where the nonwoven is merely added for strength to support the cellular plastic layer.

6. When the textile fabric or material has any purpose beyond merely reinforcing the structural integrity of the cellular plastic layer, the product is classified in headings of Chapter 56 or Chapter 59 of the Tariff, as appropriate.

7. Considering the good as a whole, factors indicating that the textile fabric or material layer has a purpose beyond merely reinforcing the cellular plastic include:

• fabric that has been figured (i.e. not a plain or simple structure);
• fabric that has been elaborately worked (e.g. napped, brushed or raised);
• fashion (e.g. colour);
• drape or style (e.g. fabric structure or other characteristics); and
• fabric features that impart functionality or qualities such as durability, reduced friction or protection from the elements (e.g. abrasion, wind resistance).

8. In all cases, if a garment is made up from plates, sheets or strip of cellular plastics combined with textile fabric or material, and the textile fabric or material faces the exterior, the textile layer is considered to have a purpose beyond mere reinforcement.

Tariff classification of plates, sheets or strip of cellular plastic combined with textile fabric or material

9. The determination of the tariff classification of cellular plastic combined with textile fabric or material is based on the joint assessment of the three factors explained above in accordance with Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59 of the Tariff.

10. Goods made of a plate, sheet or strip of cellular plastic combined with textile fabric or material are classified based on the purpose of the textile fabric or material in either Chapter 39 or Section XI of the Tariff.

11. Goods made of a film or foil of cellular plastic combined with textile fabric or material are classified in the appropriate Chapter of Section XI of the Tariff.

Tariff classification of garments made from plates, sheets or strip of cellular plastic combined with textile fabric or material

12. The tariff classification of garments made from cellular plastic combined with textile fabric or material is dependent on the classification of the fabric or material.

• Garments, made up from cellular plastic combined with textile fabric or material of Chapter 56 or Chapter 59 of the Tariff are classified in Chapter 61 or Chapter 62 of the Tariff, as appropriate.
• Garments, made up from cellular plastic combined with textile fabric or material of Chapter 39 of the Tariff are classified in heading 39.26.

13. The Canadian International Trade Tribunal (CITT) decision in Helly Hansen Leisure Canada Inc. (AP-2006-054) established that the textile fabric of the outer shell used to make the garment at issue had characteristics beyond merely reinforcing the structural integrity of the cellular plastic. The specific goods were therefore classified as a textile product of Chapter 62 of the Tariff.

14. The CITT decision in Louise Paris Ltd. (AP-2017-001) expanded on the key characteristics and functions of the textile fabric layer of the good at issue, concluding that it served as more than “mere reinforcement” for the plastic. The key characteristics included, in particular:

• the fabric layer increases the thickness and mass of the composite material;
• the fabric layer is more elaborately worked through brushing (e.g. raising), increasing the thermal insulation; and
• the fabric layer contributes to the comfort of the garment.

Additional information

15. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.

Appendix

Flowchart of the tariff classification process for combinations of cellular plastics and textile (fabric, nonwoven or felt).

* This D-Memorandum explains one of several requirements to classify plastics combined with textile. The determination of the tariff classification of such goods require that all criteria of Note 1(h) to Section XI, Note 3 to Chapter 56, Note 2 to Chapter 59 as well as all the pertinent requirements from the notes to Chapter 39, be taken into account.

References

Consult these resources for further information.

Applicable legislation

Customs Tariff

Related D memoranda

• Memorandum D10-13-1: Tariff Classification of Goods
• Memorandum D10-17-15: Information Requirements for Textiles and Textile Products
• Memorandum D11-11-3: Advance Rulings for Tariff Classification

Superseded D memorandum

D10-14-59: Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garments Made up of Such Fabric, dated 2016-01-06.

Issuing office

Tariff Classification, Origin and Valuation Division
Trade Programs and Operations Directorate
Commercial and Trade Branch

Contact us

Contact border information services

Related links

• Canadian International Trade Tribunal
• ASTM D6988-08 Standard Guide for determination of Thickness of Plastic Film Test Specimens