&&The submitted garment, referred to as “Style 2018-HMAG2567-410” is a men’s dress shirt made from a woven 60% cotton and 40% polyester fabric. It features a front full faux-button placket with concealed magnetic closures. It has a left-side chest pocket, long sleeves with faux-buttons at the cuff and a tailored collar with permanent collar stay.

&&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 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, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. 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 6205.20.00.10. This tariff classification number is correct.&&&&Woven men’s or boys’ shirts are provided for under heading 62.05. As the woven fabric is made of 60% cotton and 40% polyester the garment at issue falls under tariff item 6205.20.00, for “of cotton”.&&&&Please note that by claiming the benefit of the conditional relief tariff item 9979.00.00, you are making a declaration that the conditions of relief will be met and substantiated by documentation to that effect. The disposition of goods by the importer or subsequent owner in a manner that does not meet the conditions specified requires a correction to the declaration and payment of any duties owing in accordance with the applicable legislative and regulatory provisions. For further information please refer to CBSA Memorandum D11-8-5.&&&&It should also be noted that where the GST/HST Memoranda 4.2 “Medical and Assistive Devices” identifies a condition for qualifying for tax free status such as a prescription by a medical practitioner, this requirement or condition must also be satisfied.&&