Ann Canada Inc.
100 King Street West, Suite 5600
1 First Canadian Place
Toronto, ON M5X 1R8
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 a dress with self-fabric belt style number 9062114. This product is exported from Tusker Apparel Ltd. Co., Ad-Dulayl Industrial Park, Ad-Dulayl, Jordan.
As per the sample and illustration received, the "dress with self-fabric belt style #9062114" is a ladies woven garment consisting of 91% polyester and 9% spandex fabric. This knee-length dress has 2 side pockets at hip level. The belt is made from the same woven fabric as the dress and is attached through belt loops on either side of the dress.
Analysis and Justification
Section XI (for Chapters 50 to 63), Legal Note 14 states:
"Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11."
Dresses are classified in heading 61.04 when made-up of knitted or crocheted fabric, and in 62.04 when made-up of woven fabric. Note 14 does not apply to clothing accessories of headings 61.17 or 62.17. Textile belts are classified as accessories to clothing, in heading 61.17 when made-up of knitted or crocheted fabric, and in heading 62.17 when made-up of woven fabric.
The goods at issue are a woven dress containing belt loops, and a woven belt. Since Note 14, does not include clothing accessories, a woven garment and a woven clothing accessory can be classified together, according to General Interpretive Rule (GIR) 3(b) if applicable.
GIR 3(a) applies to classification according to the heading which provides the most specific description of the goods. As each heading, heading 62.04 for the dress and heading 62.17 for the belt refers to part only of the items, the headings are regarded as being equally specific, and cannot be classified together under one heading according to this rule.
The Explanatory Notes to GIR 3(b) for "composite goods" state "For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts".
The dress and belt can be considered "composite goods" according to GIR 3(b) as the two separable components are adapted one to another, in that the loops on the dress are sized to accommodate the width of the belt. In addition, not only are the two components mutually complementary, the dress and the belt being are of same woven fabric and pattern. The dress having loops and the matching belt are packed together and would not normally be offered for sale as separate items.
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.
As a composite good the product can be classified together, in this case according to the dress which is the component which gives the whole its essential character, under 6204.43.00.11 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: