Ms. Antonella Gaudio
Diesel Canada Inc.
9500 Meilleur St., Suite 800
Montreal, QC H2N 2B7
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Milgram and Company Ltd for an advance ruling on the tariff classification of Shoe, Style Y00321 PR052 MAGNETE LOW. This product is manufactured by/exported from Yueh Lead Ind. Co. Ltd, Nantou Hsein, Taiwan.
According to the information received, the "Style Y00321 PR052 Magnete Low" is a men's lace-up casual shoe. It features a denim look uppers with a jean pocket design and branded patch, embossed rivets, a round toe cap, a lace up closure with metal eyelets and contrast laces, an embroidered logo to the tongue, with branding to the rubber sole and a grip tread. The upper fabric composition is 95% cow leather and 5% cotton.
Analysis and Justification
The submitted product does not meet the requirements for "sports footwear" which is defined in Legal Subheading Note 1 of Chapter 64. The Note states that "for the purpose of Subheading 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to:
- a) footwear which is designed for a sporting activity and has or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like.
- b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
These shoes are men's casual footwear with outer soles of rubber and uppers of leather and are not covering the ankle. The Y00321 Pro52 men's lace-up casual shoe is classified under Subheading 6403.99 as other footwear.
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.
It is classified under tariff classification number 6403.99.90.91 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule #1 of the Harmonized System.
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.
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: