&&The garment is identified as a "Style 9062114 Ladies Dress with self-fabric belt". The belt is attached to the garment by insertion through belt loops on either side of the dress. The dress is made of 91% polyester 9% spandex woven fabric from China (a country outside the Canada-Jordan Free Trade territory). The fabric is shipped from China to Jordan where it is cut and sewn into a finished dress. The belt is also 91% polyester 9% spandex woven fabric. The belt is made in China and shipped to Jordan, where it is then inserted through the dress belt loops prior to export to Canada. The belted dress is packed in Jordan, then shipped directly from Jordan to Canada accompanied by a certificate of origin. The tariff classification was determined to be 6204.43.00.11. An Advance Ruling to this effect was issued to Ann Canada Inc. under Technical Reference System (TRS) number 270733, effective date August 24, 2015.

HS Classification

6204.43.00.11

CBSA Reasoning

&&At issue is whether the Ladies Dress with self-fabric belt qualifies for the CJFTA tariff treatment under the CJFTA Rules of Origin Regulations. The specific rule of origin under the CJFTA applicable to non-originating materials used in the production of the good requires those materials to undergo a change in tariff classification as set out in Annex 4-1 as a result of production occurring entirely in the territory of one or both of the Parties to the agreement.&&&&The specific rule for goods of Chapter 62, found in Annex 4-1, reads:&&&&• 62.01 – 62.17 A change from any other chapter, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the Parties&&

Related Rulings

C-2019-003841 | HS 6204.63.00.10

&&The Copper Ion Infused Women’s Scrub Uniform Pants will be worn by female healthcare professionals and are marketed as antibacterial. They are composed of...

C-2018-001239 | HS 6204.33.00.00

&&This ladies woven upper garment referred to as “Style A08-408032” is made of 97% polyester and 3% elastane. This garment is not a traditional full...

C-2015-002425 | HS 6204.32.00.00

&&According to the information and the sample submitted, the article is a woman's garment made of 55% cotton and 45% Lyocell woven fabric. The garment has long...

Ready to classify faster?

CustomsLogIQ uses this tariff data to power AI classification. Try it now.

Try CustomsLogIQ