Ms. Denise Danicek
The Authentic T-Shirt Company
DBA Sanmar Canada
850 W Kent Avenue South
Date of issuance of ruling: February 11, 2016
This is in response to your request for an advance ruling on the tariff classification of the Men's Dry Tech Shell System Jacket, Style DF7634. This product is exported from Sumec Textile and Light Industry Co., Nanjing, China.
|Effective Date:||February 11, 2016|
The subject good is the Men's Dry Tech Shell System Jacket, Style DF7634. This jacket has a full front zipper closure and a hood. The product literature indicates that the outer shell is constructed of a woven polyurethane coated polyester fabric, described as "100% Polyester Triple Ripstop, PU Coating 5k , DWR, 70D x 90D, 10,000WP, 8,000WP, WT: 148gsm".
Analysis and Justification
Based on a laboratory analysis of this product, the material of the outer shell of this garment is composed of the following layers that have been coated, covered or laminated together:
(1) a yellow fabric, woven solely from yarns of man-made (polyester) synthetic fibres. This layer faces the exterior of the garment and, in the Laboratory's opinion, serves a function beyond that of mere reinforcement; and
(2) a white layer of cellular plastics (specifically, of polyurethane). This layer faces the interior lining of the garment and, in the Laboratory's opinion, can be seen with the naked eye.
The material of the outer shell can be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 °C and 30 °C, without fracturing. This fabric meets the technical requirements of classification as a textile fabric of 59.03, specifically meeting the requirements of legal note 2 to chapter 59. Garments made up of fabrics of 59.03 are classified in 62.10. This product would be considered as a "jacket", as the length of the product is designed not to extend past the mid-thigh area. The Men's Dry Tech Shell System Jacket, Style DF7634, is classified under 618.104.22.168 as "Other men's or boys' garments", in accordance with General Interpretative Rule 1(GIR 1).
The applicant requested that the product be classified as "rainwear" of 39.26. A textile coated with a plate, sheet or strip of cellular plastic is classified in Chapter 56 or Chapter 59, as appropriate, unless the textile material can be demonstrated to be merely for reinforcing purposes. If the textile material is merely for reinforcing purposes the cellular plastic-coated textile fabric is classified in Chapter 39. The fabric portion of this garment (polyester ripstop fabric coated with polyurethane) has been determined to have a function beyond merely reinforcing. In view of the forgoing, the fabric is classified in heading 59.03, and thus the jacket is classified as an article of heading 62.10.
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 Men's Dry Tech Shell System Jacket, Style DF7634, is classified under 622.214.171.124 as "Other men's or boys' garments", in accordance with GIR 1.
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
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