&&The Chill Its 6689 Cooling Long Sleeve Sun Shirt with UV Protection is composed of woven microfiber, polyester, spandex and mesh. The bottom half of the shirt is made of mesh material that is 100% polyester. The main body material is made of 92% polyester and 8% spandex. The shirt has a zippered chest pocket for storage.

&&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 6205.30.00.90. This tariff classification number is correct.&&&&The Chill Its 6689 Cooling Long Sleeve Sun Shirt with UV Protection meets the Legal Note 1 to Chapter 62 and terms of heading 62.05, "Men's or boys' shirts".