Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of product number 2000015742, men's nylon jacket, medium grey, C002. This product is exported from Reton Outdoor (Global Concept Reton), 3/F, 19# Lianfa Bldg., 63# Xinglong Road, Huli Region, Xiamen, Fujian, China.
Product Number: 2000015742 is a grey, men's nylon jacket, size medium. The jacket has a hood with a visor and a zipper closure. The literature provided states that the jacket is made of 100% nylon 70D dull nylon oxford on the outer shell and has a 2000 mm polyurethane coating. The jacket is sold in a carry pouch (7 ½" x 10 ½") of the same fabric as the body of the jacket. It has a zipper closure and a tab at the top.
Analysis and Justification
A laboratory analysis of the jacket's outer shell material has confirmed that this is a textile woven material of heading 59.03 of the Customs Tariff, made up of the following two layers (outside to inside):
- 1) layer consisting mostly of grey (blue) fabric, woven solely of yarns of man-made (nylon) fibres; and
- 2) a white non-cellular layer of plastics (polyurethane) which can be seen with the naked eye.
In accordance with the Explanatory Notes of heading 62.01, garments made up of fabrics of heading 59.03 are are classified under heading 62.10 and more specifically, under subheading 6201.40. These jackets are considered to be similar to wind cheaters and wind-jackets, and are not of a type described in subheading 6201.11 to 6201.19.
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.
In accordance with General Interpretative Rule 1, Product Number: 2000015742, a grey, size medium men's nylon jacket is provided for under tariff classification 618.104.22.168 – Other men's or boys garments.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: