Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling C-2017-004395

active

&&The submitted product, referred to as “Style A04-89706S” is a ladies knitted sleepwear garment. This A line garment has a padded underwire built-in bra, balconnet cups, plastic bone in the side seam, adjustable shoulder straps, and a hook and eye bra closure. It contains lace trim on the cup and along the straps. The garment is made of 99% nylon and 1% elastane. The garment’s coverage extends from the upper bust line to the mid-thigh area.

HS Classification

6108.32.00.90

CBSA Reasoning

&&This knitted garment is similar to a babydoll nightdress. As “women’s or girl’s nightdresses” are named in heading 61.08, the goods are classified therein; specifically under subheading 6108.32 (tariff item 6108.32.00) as they are made of man-made fibres.

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