55Fabrics for use in the manufacture of rainwear, parkas or ski‑jackets (item 32)

55 Fabrics for use in the manufacture of rainwear, parkas or ski‑jackets (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets.