Tariff Classification Advance Ruling
Salomon hydration backpacks/systems

Applicant

Mr. Mihal Stroe
Customs Compliance Manager
Amer Sports Canada Inc.
110-2220 Dollarton Hwy
North Vancouver, BC  V7H 3B2

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of three vests referred to by the importer as Salomon hydration backpacks/systems. No supplier or factory address was provided as part of this request.

TRS Number: 270702
Classification Number: 6211.43.90.29
Effective Date:

Product Description

The three vest samples are described as follows:

Analysis and Justification

These three vests are constructed in the form of garments. They are sleeveless upper body garments, containing two front panels and a back panel, a full opening in the front, with horizontal strap closures. The vests are composed of woven fabric. They are designed for lightweight and stable carrying of flasks/bottles and other gear when running, the material is made-up of a soft breathable fabric, and can be worn next to the skin.

These are not backpacks, or as referred to in the Customs Tariff ,rucksacks of heading 42.02. Rucksacks are a bag/sack slung by straps from both shoulders and resting on the back for carrying a walker's or climber's necessaries. These three goods are in the form of garments worn on the body. They are made-up of woven textile fabric and meet the conditions of Legal Note 1 to Chapter 62 for "Articles of apparel and clothing accessories, not knitted or crocheted". Per Legal Note 8 to Chapter 62, unisex garments are classified under the heading for "women's or girls' garments".

Decision

Section 10 of the Customs Tariff directs that the classification of imported goods shall be determined in accordance with the General Interpretative Rules (GIR). Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the WCO Explanatory Notes to the Harmonized 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 Explanatory Notes of heading 61.14 apply, mutatis mutandis, to articles of heading 62.11. Heading 61.14 refers to "Other garments" including, inter alia, per Explanatory Note (5) to "Special articles of apparel,…used for certain sports". These vests are articles of apparel, designed to be worn by athletes for endurance sports, such as long distance running, to facilitate the hydration of the athlete. As such, these vests, bottles, whistles, and blankets are classified as "Other garments", under classification number 6211.43.90.29, per GIR# 3 (b), Legal Note 2 (a) and Note 7 (f) to Section XI.

Legislative/Administrative References

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 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-2015-000661

Date modified: