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Ruling C-2015-002425

active

&&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 sleeves with buttoned cuffs and a pointed collar with leather application sewn on its exterior. It has a full buttoned front opening designed for left over right closure. The garment reaches the waist and has a banded bottom with adjustment tabs. It is unlined and features two buttoned pockets at the chest and two side pockets. The garment has more than 3 panels (of which at least two are at the front) sewn together lengthwise and does not extend below the mid-thigh area.

Phân loại mã HS

6204.32.00.00

Lý giải của CBSA

&&As per Note 8 to Chapter 62, garments designed for left over right closure at the front shall be regarded as men's or boys' garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. The cut of this close-fitting garment and its length clearly indicate a woman's jacket.&&&&As per the General Explanatory Notes to Chapter 62, the leather on the collar is considered mere trimming and does not affect the classification of the good.&&&&This type of garment is generally worn over light clothing such as a t-shirt, blouse, jersey, etc. but not over another jacket or blazer. Consequently, this jacket is not of the type worn over all other clothing for protection against the weather, and is excluded from heading 62.02 as per the Explanatory Notes to heading 61.02, which apply, mutatis mutandis, to the articles of heading 62.02.&&

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