HS 6115: Panty hose, tights, stockings, socks and other hosiery,...

Nota Penerangan

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (2019-008417)

Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes. In your request for an Advance Ruling you proposed tariff classification under 6115.96. This subheading is correct. As per Explanatory Notes to heading 61.15, the mid-calf length sock at issue meets the terms of...

Source: advance_ruling (C-2019-003930)

Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted

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

Graduated compression hosiery (for example, stockings for varicose veins) See the HS Explanatory Note to subheading 6115 10 .

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

[13]and the Explanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2007-009)

9979.00.00 Goods specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods. 22. Chapter 99, which includes tariff item No. 9979.00.00, provides special classification provisions that allow commercial goods to be imported into Canada with tariff relief. As none of the headings of Chapter 99 are...

Source: citt_decision (AP-2007-009)

70. For the foregoing reasons, the Tribunal concludes that the goods in issue are “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities” and are therefore entitled to the duty-free treatment provided by tariff item No. 9979.00.00. 71. The appeal is therefore allowed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. In the...

Source: citt_decision (AP-2007-009)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2019-003931)

Chapter 61 Notes (10)

1. 1. This Chapter applies only to made up knitted or crocheted articles.

2. 2. This Chapter does not cover: • (a) Goods of heading 62.12; • (b) Worn clothing or other worn articles of heading 63.09; or • (c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

3. 3. For the purpose of headings 61.03 and 61.04: • (a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components...

4. 4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments. “Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or...

5. 5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. 6. For the purpose of heading 61.11: • (a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; • (b) Articles which are, prima facie , classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.

7. 7. For the purpose of heading 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of: • (a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or • (b) a "ski ensemble", that is, a set of...

8. 8. Garments which are, prima facie , classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.

9. 9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings ...

10. 10. Articles of this Chapter may be made of metal thread.

Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.

Subheading

Ruling Pendahuluan Berkaitan

Nota Penerangan

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