&&The garment is a man’s straight leg jean, style MPT020 DN00, made of a woven fabric composed of 82% cotton, 16% polyester, and 2% Spandex; these jeans are designed as adaptive “seated clothing” for use by those confined to a wheelchair or with limited mobility. The Men’s Straight Leg Jean has an elasticated back waistband and has been cut with a longer back rise and shorter front rise to eliminate them sliding down at the back and to ensure that there is less pressure on the waistline and stomach of the wearer.

&&Chapter 62 of the Customs Tariff provides for articles of apparel and clothing accessories that are not knitted or crocheted. The Men’s Straight Leg Jean being a woven garment, is appropriately included in Chapter 62, specifically in heading 62.03 which covers men’s or boy’s trousers. Legal Note 2 (A) to Section XI guides that the fibres of this garment are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. The Men’s Straight Leg Jean is therefore classified in subheading 6302.42 as men’s or boys’ trousers of cotton.&&&&You have requested that the Men’s Straight Leg Jean be given consideration under conditional relief tariff item 9979.00.00. This tariff item provides relief of customs duties on goods “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods.” The Canada Border Services Agency’s Memorandum D10-15-24 outlines the Agency’s administrative policy on tariff item 9979.00.00. Paragraph 1 of this memorandum directs that in order for a good to qualify for the duty free benefits of the tariff item, the good must meet two conditions: it must be specifically designed to assist persons with disabilities, and it must assist such persons in alleviating the effects of those disabilities.&&&&The information from the designer of the company specifies that these jeans, style# MT020 DN000, were specifically designed to assist persons with disabilities. The jeans are specifically designed to assist persons confined to a wheelchair or with limited mobility while seated, alleviating pressure on the stomach and waistline. Regular cut jeans are designed for a standing position, whereas, these jeans follow the line of a seated person. They are cut higher in the back than in the front where length is needed while seated. They are also easier to put on, and require less adjusting. These jeans assist persons in alleviating the effects of those disabilities.&&&&The information provided with your request substantiates that the product meets these two conditions. Accordingly, the IZ Collection Men’s Straight Leg Jean is eligible for the duty-free treatment provided by tariff item 9979.00.00.&&&&