REMINDER: Proper Classification of Upper Body Garments for Customs Purposes
CBSA requires tops previously classified under 6114 to be classified under 6110
Tops, Shirts, Sweaters, Pullovers, etc.
Because of textile import permits and quotas, many knitted tops were classified in heading 61.14. Since import permits are no longer required (other-than for TPL), tops are to be classified in heading 61.10 unless they fall under preceding headings (or 61.14).
Following are the applicable headings for knitted tops:
6105 - Men's or boy’s shirts / 6106 - Women's or girl’s blouses, shirts and shirt-blouses
Shirts and shirt-blouses Are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. They may also have pockets, but only above the waist, and a collar. (Reference General Explanatory Note)
Headings 61.05/62.05 and 61.06/62.05 do not cover garments with pockets below the waist (jackets or cardigans), 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. (Reference: Chapter 61 Legal Note 4)
Heading 61.05 does not cover sleeveless garments. (Reference: Chapter 61 Legal Note 4)
6109 - T-shirts, singlets and other vests – this heading includes tank tops
Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. (Reference: Chapter 61 Legal Note 5)
T-shirts are defined as lightweight garments of the vest type, not napped, nor of pile or terry fabric, with or without pockets, with long or short close-fitting sleeves, without buttons or other fastenings, without collar, without opening in the neckline, having a close-fitting or lower neckline (round, square, boat-shaped, or V-shaped). The bottom is usually hemmed. T-shirts may have decoration (other-than lace), in the form of advertising, pictures or words, obtained by printing, knitting or other process.
6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles
Heading 6114 - Other garments, knitted or crocheted
This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter including:
Clerical or ecclesiastical garments or vestments, aprons, smocks, specialized tops used for certain sports such as dancing or gymnastics or fencing, professional or scholastic gowns and robes, and other protective clothing worn by mechanics, factory workers and surgeons.
It is our opinion that 6114 would also include ''Other Garments'' such as Halter Tops, Shrugs, Tube Tops and Crop Tops because of the lack of coverage of the upper body parts and therefore excluded from previous H.S. Headings mentioned in this article.
Please note that this classification policy guideline applies only to Canadian imports. Many tops classified under 61.10 into Canada are classified under 61.14 into the U.S. The classifications for woven and nonwoven tops of chapter 62 are not affected by this policy.
Information on these and other recent developments can be obtained from our senior consultants.
18/01/2012
