Advance Ruling for Origin Under Free Trade Agreements
Ladies Dress with self-fabric belt, Style 9062114

Applicant

Ann Canada Inc.   
100 King Street West, suite 5600,
1 First Canadian Place,
Toronto, Ontario M5X 1R8

Date of issuance of ruling: September 18, 2015

This is in response to your request for an advance ruling submitted on your behalf by Shirley Cannell of Milgram & Company Ltd. on the originating status of Ladies Dress with self-fabric belt, Style 9062114 under the Canada-Jordan Free Trade Agreement (CJFTA).

TRS Number: 271904
Classification Number: 6204.43.00.11
CJFTA: Yes
Effective Date: September 18, 2015

Product Description

The garment is identified as a "Style 9062114 Ladies Dress with self-fabric belt". The belt is attached to the garment by insertion through belt loops on either side of the dress.  The dress is made of 91% polyester 9% spandex woven fabric from China (a country outside the Canada-Jordan Free Trade territory).  The fabric is shipped from China to Jordan where it is cut and sewn into a finished dress.  The belt is also 91% polyester 9% spandex woven fabric.  The belt is made in China and shipped to Jordan, where it is then inserted through the dress belt loops prior to export to Canada.  The belted dress is packed in Jordan, then shipped directly from Jordan to Canada accompanied by a certificate of origin.  The tariff classification was determined to be 6204.43.00.11.  An Advance Ruling to this effect was issued to Ann Canada Inc. under Technical Reference System (TRS) number 270733, effective date August 24, 2015.

Analysis and Justification

At issue is whether the Ladies Dress with self-fabric belt qualifies for the CJFTA tariff treatment under the CJFTA Rules of Origin Regulations. The specific rule of origin under the CJFTA applicable to non-originating materials used in the production of the good requires those materials to undergo a change in tariff classification as set out in Annex 4-1 as a result of production occurring entirely in the territory of one or both of the Parties to the agreement.

The specific rule for goods of Chapter 62, found in Annex 4-1, reads:

Decision

Since the non-originating materials used to make the dress in Jordan would not be classified in Chapter 62, and the material is cut and sewn in Jordan, the rule of origin is satisfied.  As a result, the dress qualifies for importation into Canada under the Jordan Tariff.

This qualification is contingent on respecting the shipping requirements as outlined in article 4-12 of Chapter 4 of the CJFTA.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(a) 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 under the heading Requesting a Review of the Advance Ruling Under Section 60 of the Act, in CBSA's Memorandum D11-4-16, Advance Rulings for Origin Under Free Trade Agreements.

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 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. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-000160

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