&&The product is a men’s knitted polo shirt style M02-418700 made up of 100% cotton jersey. It covers the upper body, having short sleeves, a collar and a stitch count of more than 10 stitches per linear centimeter in each direction.

&&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.&&&&Legal Note 4 to Chapter 61 provides that among other stipulations, that goods classified in heading 61.05 must have more than 10 stitches per linear centimetre.&&