税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2018-001962

active

&&The submitted garment, Style A04-402441, referred to as a ladies knitted pyjama jumpsuit is a one-piece item with thin adjustable shoulder straps, fitted legs with wide cuffs, side pockets and v-neckline with a keyhole at the back. It is made from 95% viscose rayon and 5% elastane knitted fabric.

HS 归类

6108.92.00.00

CBSA 推理

&&Pyjamas are designed for sleeping or lounging in; are considered sleepwear. Women’s or girls’ sleepwear is covered under heading 61.08,…“nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted”. 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. The styling, fabric and characteristics of the garment is suitable for use as sleepwear.&&&&This garment does not meet subheading 6108.31 to 6108.39, for the third one dash breakout for “nightdresses and pyjamas”. It is not a “nightdress”, nor does it meet “pyjamas” defined as one or two pieces consisting of a “sleep top” and/or a “sleep bottom”.&&&&The garment at issue is a jumpsuit covering both the upper and lower part of the body. As the styling, fabric and characteristics of the garment is suitable for use as sleepwear, and is advertised and marketed as a pyjama jumpsuit, it is classified under subheading 6108.91 to 6108.99, for the fourth one dash breakout for “Other”, referring to other sleepwear and similar articles of heading 61.08. More specifically under subheading 6108.92 for “Of man-made fibres”.&&

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