&&The product is a sleeveless quilted jacket with zipper and pockets and without hood and waist tightening. It is a woven garment. According to the description and picture provided, it is made of two fronts, two sides, one back panel and the neck. Everything except the side panels are three layers quilted and sewed together. The insulation, outer layer and lining are 100% polyester. The outer layer is impregnated with durable water repellent (DWR).

&&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 6210.20.90.00. This tariff classification number is incorrect.&&&&According to the information provided, the product is made of impregnated fabric of 59.07 and, prima facie, should be classified as a garment of 62.10 according to Legal Note 6 to Chapter 62. However, the Subheading Explanatory Note to Chapter 62 states that in the case of articles made from the quilted textile products in the piece of heading 58.11, which makes up this garment apart from the sides, : "even if this outer fabric by itself falls in heading 59.03, 59.06 or 59.07, the garment does not fall in heading 62.10". As the product is a unisex garment, Legal Note 9 to Chapter 62 that states that: "Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments". As such, this product is classified under heading 62.02 as "Overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04."