&&As per the sample and information received, the skegging "style# T12-60077U" is a ladies pair of tight fitting pull-on leggings (trousers), over which is attached a tight fitting skirt, they are sewn together to form one garment. Both are made of the same knitted fabric consisting of 45% cotton, 45% acrylic, and 10% spandex. The trouser portion of the garment covers the lower part of the body which envelop each leg separately, and reach down to the ankles. The skirt portion of the garment is sewn approximately two inches below the top portion of the leggings at the elasticized waistband, and hangs down over the leggings to the thighs.

Phân loại mã HS

6114.30.00.00

Lý giải của CBSA

&&Leggings (trousers) of knitted fabric are classified under heading 61.04. Skirts of knitted fabric are also classified under heading 61.04. The skegging at issue is neither a legging, nor a skirt. The skegging cannot be classified under heading 61.04 by General Interpretative Rule 3 (GIR 3), as the preamble to Rule 3 states "When by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be….". Leggings and skirts are classified under the same heading. Therefore, the skegging at issue cannot be classified by GIR 3 under heading 61.04 for the legging or the skirt, but is classified by GIR 1 under heading 61.14 as another garment. The Explanatory Notes to heading 61.14 state "This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter".

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