Blouses and Shirts Remission Order — 2
2 In this Order, blouse and shirt means a woman’s or girl’s apparel made from a woven textile fabric, designed to cover the upper part of the body, whether or not having sleeves and whether or not having a full or partial opening that starts at the neckline, but does not include such apparel as an undershirt, T-shirt and sweatshirt, and a blouse and shirt made on order for a department of the Government of Canada; ( blouse et chemisier ) blouse and shirt manufacturer means a person in Canada who (a) owns the fabrics at the time he uses them in the manufacture of blouses and shirts and, where the person also manufactures coordinated apparel, owns the fabrics at the time he uses them in the manufacture of coordinated apparel, (b) is primarily engaged in the design, marketing, manufacturing, shipping and selling of blouses and shirts to retail, corporate, industrial or institutional clients, and (c) owns or leases the equipment and premises in Canada in which he manufactures blouses and shirts and, where applicable, coordinated apparel and in which he performs at least part of the cutting or sewing of the blouses and shirts and coordinated apparel, with the rest, where applicable, being contracted out in Canada; ( fabricant de blouses et chemisiers ) coordinated apparel means a woman’s or girl’s jacket that is coordinated with a skirt or pants or a coordinated two-piece dress, linked by colour, shape or detail with the express purpose of being sold and worn together, but does not include such apparel as an athletic suit, outerwear apparel, coordinated denim apparel and coordinated apparel made on order for a department of the Government of Canada; ( coordonné ) coordinated apparel manufacturer means a person in Canada who (a) owns the fabrics at the time he uses them in the manufacture of coordinated apparel and, where the person also manufactures blouses and shirts, owns the fabrics at the time he uses them in the manufacture of blouses and shirts, (b) is primarily engaged in the design, marketing, manufacturing, shipping and selling of coordinated apparel to retail, corporate, industrial or institutional clients, and (c) owns or leases the equipment and premises in Canada in which he manufactures coordinated apparel and, where applicable, blouses and shirts and in which he performs at least part of the cutting or sewing of the coordinated apparel and the blouses and shirts, with the rest, where applicable, being contracted out in Canada; ( fabricant de coordonnés ) finished means, in respect of a fabric, that the fabric has undergone all processes required to convert it from greige fabric into a fabric sold to a blouse and shirt manufacturer; ( fini ) greige means, in respect of a fabric, that the fabric has come directly from the loom and has not undergone any process required to convert it into a finished fabric and includes an unfinished fabric woven from coloured or dyed yarns; ( écru ) jacket means apparel that is worn over other apparel and covers primarily the upper part of the body and includes a blazer, but does not include such apparel as an athletic suit and outerwear apparel; ( veste ) net factory value means, in respect of a calendar year, the value of the sales in that year of blouses and shirts or coordinated apparel, less discounts, rebates, allowances, foreign duty costs and shipping costs resulting from the sales; ( valeur nette à l’usine ) produced means, in respect of a fabric, woven, finished and sold in Canada; ( produit ) produced in the United States means, in respect of a fabric, woven and finished in the United States from yarns spun and dyed in the United States or finished in Canada from yarns spun, dyed and woven in the United States; ( produit aux États-Unis ) two-piece dress means apparel consisting of two pieces of which one piece is a skirt and the other is a coordinated top designed in such a way that it can be worn inside and can be worn outside the skirt. ( ensemble deux pièces ) SOR/89-83, s