Tariff Classification Advance Ruling
Knit Top style 00SKY3 0LAIT UFTK-PUSHYA

Applicant

Ms. Antonella Gaudio
Diesel Canada Inc.
9500 Meilleur Street, Suite 800
Montréal, QC  H2N 2B7

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of Knit Top style 00SKY3 0LAIT UFTK-PUSHYA. This product is manufactured by/exported from Changzhou Wonderful Garments Co Ltd, Jiangsu, China.

TRS Number: 271774
Classification Number: 6109.10.00.29
Effective Date:

Product Description

According to the information and the sample submitted, the product is a woman's knitted sleeveless upper garment. It is made of knit material containing 57% cotton, 38% polyester and 5% spandex. The garment features a square-shaped front neckline, an integrated bra and adjustable elasticized shoulder straps measuring 1 cm in width. The bottom of the garment is hemmed and extends below the waist.

Analysis and Justification

The garment is designed to cover the upper part of the body and is worn next to the skin. It has narrow shoulder straps and does not have a means of tightening at the bottom of the garment. As per Note 5 to Chapter 61 and Explanatory Notes to headings 61.09, the garment at issue is classified under heading 61.09.

Decision

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 garment is classified under tariff number 6109.10.00.29 of Canadian Customs Tariff in accordance with GRI 1 and 6.

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-2015-005352

Date modified: