&&The Level Six Ace Kayak Spray Skirt is a flexible cover designed to fit over the opening of a kayak to prevent cold air and water from entering the opening of the kayak. The skirt has a flat oval-shaped deck that sits over the kayak opening with a raised cylindrical tunnel in the centre, which fits snugly around the user’s torso. The good is made from primarily neoprene rubber, a soft, stretchy and thick material similar to that of a wetsuit, and this neoprene is laminated with nylon fabric. Around the outer edge, there is a firm but flexible rubber rim that grips onto the kayak cockpit to create a secure lid. The surface of the skirt has a textured or mesh-like finish. There is a small fabric loop attached at the front to assist with removal. This spray skirt comes in a variety of sizes ranging from small to double extra-large for the waist size and large and extra-large for the cockpit size. These goods are produced and packaged, ready for retail sale.

&&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 4015.90.90.00. This tariff classification number is incorrect.&&&&The Level Six Ace Kayak Spray Skirt is made of 100% PFAS-free nylon-faced neoprene rubber, which is laminated with nylon fabric. The materials are cut into panels, glued, and stitched together with the seams sealed together to create a waterproof seal. While Chapter 40 provides for “Rubber and Articles thereof”, Note 2 of this Chapter’s Explanatory Notes (EN) provides that “This Chapter does not cover: (a) Goods of Section XI (textiles and textile articles).” As the kayak spray skirt is a good consisting of neoprene rubber laminated with textile fabric and is constructed through cutting and sewing, it constitutes a textile articles of Section XI and is, therefore, not classified under Chapter 40.&&&&The General ENs to Section XI indicate that Chapters 56 to 63 covers “certain kinds of textile fabrics and other textile articles not covered by Chapters 50 to 55…They also include made up textile articles.” Under Note 7 to this section, the General ENs indicate that “made up” articles refers to “(3) Cut to size and with at least one heat- sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means.” The goods are constructed from textile-laminate neoprene, cut into specific shapes, and assembled through sewing and seam sealing into a finished article ready for use. As such, it constitutes a made up article of textile materials of Section XI.&&&&Further, the General ENs to Chapter 63 provide that this Chapter includes “(1) Under headings 63.01 to 63.07, made up textile articles, which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature.” As the goods are specifically described as a made-up article of any textile fabric and in accordance to the ENs to Chapter 63, the goods can be classified under Chapter 63.&&&&The ENs to heading 63.07 provide that this heading excludes textile articles classified in more specific headings of this Chapter or of Chapters 56 to 62. As the goods are made of textile-laminated neoprene, it is most appropriately classified under heading 63.07, as per GIR 1.&&&&As the goods are not floor-cloths, dish-cloths, dusters and similar cleaning cloths, nor life jackets nor life-belts, they are further classified as “other” at the subheading level, as per GIR 6. The goods are classified as “of other textile materials” at the tariff item level and further classified as “other” at the statistical suffix level.