T-shirts, singlets and other vests, knitted or crocheted.

The garment is designed to cover the upper part of the body and is worn next to the skin. It has narrow shoulder straps and does not have a means of tightening at the bottom of the garment. As per Note 5 to Chapter 61 and Explanatory Notes to headings 61.09, the garment at issue is classified under heading 61.09.

Source: advance_ruling (C-2015-005352)

The General Explanatory Notes to Chapter 61 state in part that shirts contain a full or partial opening starting at the neckline. This garment does not contain a full or partial opening at the neckline, therefore, it is excluded as a knitted men’s or boys’ shirt from heading 61.05. The Explanatory Notes to heading 61.09 state in part that knitted T-shirts, which are without distinction between...

Source: advance_ruling (C- 2018-002022)

The outer garment at issue made of woven polyester fabric is included in this Chapter. Classification under heading 62.06 was considered. This heading provides for “Women’s or girls’ blouses, shirts and shirt-blouses”. The General Explanatory Notes to Chapter 62 indicate that shirts and shirt-blouses are garments designed to cover the upper part of the body, having long or short sleeves and a...

Source: advance_ruling (C-2015-007422 & C-2016-008079)

There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. There are no added elements such as buttons, zippers, sequins or ruffles. As per subheading Note 2(A) to Section XI, General Explanatory Note (II)(A)(1) to Chapter 54 and Explanatory Notes to heading 61.09, the good at issue meets the terms of subheading 6109.90.

Source: advance_ruling (C-2015-011951)

It has two narrow shoulder straps. There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. There are no added elements such as buttons, zippers, sequins or ruffles. As per Explanatory Notes to heading 61.09, the good at issue meets the terms of subheading 6109.90.

Source: advance_ruling (C-2019-003938)

There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. There are no added elements such as buttons, zippers, sequins or ruffles. As per subheading Note 2(A) to Section XI and Explanatory Notes to heading 61.09, the good at issue meets the terms of subheading 6109.90.

Source: advance_ruling (C-2019-003939)

T-shirts, singlets and other vests, knitted or crocheted Garments of the type mentioned in additional note 2 to this chapter, having a partial front opening at the neckline, fastened or merely overlapping at all, are excluded from this heading. These generally fall in heading 6105 or 6106 , as appropriate, in accordance with the provisions of notes 4 and 9 to this chapter, or for men's or...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[35]In response to the Tribunal’s invitation for additional submissions concerning headings 61.09, 61.14, 63.07 or any other potentially relevant headings within Chapters 61, 62 and 63, the CBSA submits that the goods cannot be classified in either heading 61.09 or heading 61.14. In its view, the Notes and Explanatory Notes limit the garments of Chapter 61 to those that are worn by humans...

Source: citt_decision (AP-2019-026)

[121]As such, the Tribunal would have to depart from the Explanatory Note to classify the goods in either heading 61.09 or 61.10.

Source: citt_decision (AP-2019-026)

[123]In order to find that the goods could be classified in either heading 61.09 or 61.10, the Tribunal would be effectively redrafting the wording of the General Explanatory Note to substitute the word“includes”for“covers”. Such an approach would contravene the principles inSuzuki:

Source: citt_decision (AP-2019-026)