&&The submitted garment, Style A04-99771F, is referred to as a ladies knitted pyjama pant. It is made from 95% viscose rayon and 5% elastane knitted fabric. The jogger style flyless pant features semi-fitted leg with ankle tapered cuffs, side-seam pockets, and a wide elastic waistband with functional drawstring.

HS分類

6108.32.00.90

CBSAの根拠

&&According to the Canadian International Trade Tribunal AP-92-235, Majestic Industries (Canada) Ltd. versus The Deputy Minister of National Revenue, the significant difference between men’s woven trousers/shorts of heading 62.03, and men’s woven sleep bottoms/sleep shorts of heading 62.07, is one of function.&&&&The intended function of the knitted garment at issue, indicates that it would not conventionally be worn as casual street clothing and therefore is not classified as a ladies knitted trouser under heading 61.04. The styling, fabric and characteristics of the garment at issue is suitable for use as sleepwear. Additionally, the garment is advertised and marketed as sleepwear. Hence, the garment meets the term “pyjamas” consisting of a ladies knitted sleep bottom under heading 61.08. More specifically under subheading 6108.32 for “Of man-made fibres”.

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CBSAの根拠

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