Ms. Antonella Gaudio
Diesel Canada Inc.
800-9500 Meilleur St.
Montreal, 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 Jacket style 00SKAL 0845N D-JIM. This product is manufactured by/exported from 2G SNC Di Battistello Giancarl, Brugine, Italy.
According to the information and the sample submitted, the article is a men's woven jacket. The back and side panels and the shoulder yoke are made of 70% wool and 30% polyester fabric and the collar and the front panels are made of 100% cotton fabric. It has long sleeves with buttoned cuffs, a pointed collar and a full buttoned front opening designed for left over right closure. The garment reaches the waist and has a banded bottom. It features two buttoned pockets at the chest and two side pockets. The garment has more than 3 panels sewn together lengthwise and does not extend below the mid-thigh area.
Analysis and Justification
The garment is a composite good consisting of different materials and is classified according to the material which gives its essential character. Both the cotton denim fabric and the wool and polyester fabric equally afford protection against weather. However, it is the cotton denim fabric which provides the jacket with its essential character, by lending itself to the classic denim jacket styling that dominates the style, look and appeal of the jacket. The denim jacket styling characteristics include; the full button front opening; the denim buttoned cuffs on both sleeves; the button front breast pockets; and the pointed collar. Consequently, the cotton denim fabric gives the garment its essential character. Considering the above information the good at issue is classified correctly under subheading 6201.92.
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, with classic denim/jean jacket styling is classified under 6126.96.36.199 by GIR 1, 3 (b) and 6.
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: