&&The garment is a long-sleeved button up shirt with a left over right closure. There is a collar and pockets on each breast with button closures, long sleeves with cuffs that fasten by button. Fabric is flame resistant 88% cotton/ 12% Nylon. All of the fabrics and threads used to produce the garment are inherently flame resistant to protect the wearer from arc flashes and has an Arc Rating of ATPV 8.6 cal/cm2. The shirt can be worn on the job and also worn from home to work. The garment is sold to distributors, retail and end users in the Oil, Gas and Utility Industries as protective wear. It is made in Honduras.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&In your application for an advance ruling, you suggested tariff classification number 6211.32.00.90. This tariff classification number is correct.&&&&Guided by Legal Note 15 to Section XI that states: "textiles, garments and other textile articles, incorporating chemical components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section." The goods are excluded from heading 62.05 Men's or boys shirts and consideration must be given to heading 62.10 and 62.11.&&&&Heading 62.10 provides for garments that are made of "Garments, made up of fabrics of heading 56.02 (felt), 56.03 (nonwovens), 59.03 (textile fabrics impregnated, coated, covered or laminated with plastics), 59.06 (rubberized textile fabrics) or 59.07 (textile fabrics otherwise impregnated, coated or covered)."&&&&The woven fabric used to construct the work shirt is neither a felt nor a nonwoven of headings 56 02 or 56.03, nor is it impregnated, coated, covered or laminated with plastic or rubber, to enable these to be considered a fabric of either headings 59.03 or 59.06. Chapter Note 5(a) of Ch. 59 excludes fabrics in which the impregnation, coating or covering cannot be seen with the naked eye, with no account taken of any resulting change in colour. This would exclude the work shirt from being classified under heading 59.07; Therefore the goods are excluded from heading 62.10.&&&&Explanatory note to heading 62.11 states that Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading. Explanatory note to heading 61.14 states "The heading includes, inter alia : other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc."