&&The Woven 100% Linen Women's Shirt #06586 is a shirt type dress that can be used as a beach cover up. The Woven 100% Linen Women's Shirt #06586 is designed to cover the upper and lower part of the body. The item is a white roll tab shirting with circle embroidery 80 cm in length.

&&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 6204.49.00.00. This tariff classification number is incorrect.&&&&The Woven 100% Linen Women's Shirt #06586 is better described in heading 62.06, "Women's or girls' blouses, shirts and shirt-blouses" and meets the Legal Note 4 to Chapter 62. Nowhere in the notes does it exclude shirt, blouse or shirt-blouse that covers more than the upper part of the body.