&&The goods are a woman's pullover style upper garment with a half zip opening at the neckline (LSW4126). The garment sports long sleeves, extends below the waist and is hemmed. There are no pockets and there is no ribbed waistband or other tightening mechanism along the bottom. The garment is made of a jersey knit fabric composed of polyester, wool and spandex. The goods are assembled by cutting and sewing with overlocked seams and are available in sizes XS to XXL. The garments are folded into a polybag and shipped in boxes.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 application for an advance ruling, you suggested tariff classification number 6106.20.00.10. This tariff classification number is incorrect.&&&&As the goods are made of a knitted fabric, the garment is classified in Chapter 61. The garment is a pullover style and does not resemble a blouse or shirt of heading 61.06. The Canadian Oxford Dictionary defines shirt as an article of clothing of a light woven fabric, designed to cover the upper body and arms, having short or long sleeves, a collar, and buttons down the front. A blouse is defined as a woman’s or girl’s lightweight upper garment, usually with buttons and a collar. As a pullover, the goods are classified in heading 61.10.&&&&Subheading Note 2(a) to Section XI directs the classification of a mixture of two or more textile materials according to the one textile material which predominates by weight over any other single textile material, in this case according to the polyester, which is a man-made fibre as defined in the Customs Tariff. Therefore, the Woman's Knit Baselayer is classified under tariff item 6110.30.00. As the polyester goods also contain spandex, tariff classification 6110.30.00.82 applies.