Canada Issues Memo on Classification of Cellular Plastic Covered Garments
The Canadian Border Services Agency has issued Memorandum D10-14-59 regarding its policy on the tariff classification of garments that have an outer layer made up of a textile fabric, which has been impregnated, coated, covered or laminated with cellular plastics, where the textile layer faces the exterior . These types of garments, which are generally in the form of outerwear, are often described as breathable, waterproof or water-resistant. The garment may or may not have an inner, insulating layer or lining.
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With regard to the determination of whether a fabric is present for “merely for reinforcing purposes”, CBSA states that its policy is that the exterior facing textile fabric of a cellular plastic coated garment adds qualities or characteristics to the garment beyond this requirement. Some of these characteristics are additional warmth, protection from the elements, durability, resistance to wear, and fashion or design features such as drape, cut and visual appeal. Accordingly, such a fabric is not excluded from Chapter 59 by Note 2(a)(5), and is classified under heading 59.03.
A garment that is made up with such an exterior, cellular plastic coated fabric is classified under either heading 61.13, Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07, or heading 62.10, Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
(Memorandum D10-14059, dated 02/09/11)