&&This ladies upper garment, referred to as “Style W02-400303” is made of up two different textile materials, both of knitted and woven fabric. It contains short capped sleeves, a V-neck in the front, and a round neckline at the back, and extends below the waist. The bottom of the garment is hemmed. The garment is designed to cover the upper part of the body, coverage extends from the neck to below the waist, and includes the shoulders, back, and stomach. The front of the garment is composed of three layers, the exterior panel of which is of woven “chiffon” 100% polyester, and is attached to a back panel of knitted 95% viscose rayon and 5% elastane. The greater exterior surface area of the garment is composed of the knitted fabric.

Klasifikasi HS

6106.20.00.90

Penaakulan CBSA

&&Therefore, since the greater exterior surface area is represented by the knitted fabric, the garment is classified in Chapter 61. It is not a T-shirt, as it does not form a T-shape. It is not a singlet, as it does not contain shoulder straps. The garment is a blouse of fancy design of heading 61.06. It is not excluded by Note 4 to Chapter 61.&&&&Subheading Note 2 (A) to Section XI guides us to classify a mixture of two or more textile materials according to that one textile material which predominates by weight over any other single textile material, in this case according to the viscose rayon, which is of man-made fibres. Therefore, the blouse is classified under subheading 6106.20.&&

Ruling Berkaitan

C-2020-004920 | HS 6106.20.00.90

&&According to the information submitted, the product is a ladies’ sleeveless upper garment with shoulder straps being more than 2” width. This semi-fitted...

C-2020-004906 | HS 6106.20.00.90

&&The Style W02-444567 is a ladies’ short sleeve upper garment. It has a woven yoke, keyhole with two buttons at back and mock neck. The woven portion is...

C-2020-004847 | HS 6106.20.00.90

&&The Style R02-448288 is a ladies semi-fitted upper garment with short flutter sleeves, a round neckline and rounded hemline with a longer back panel. The...

C-2020-004846 | HS 6106.20.00.90

&&The Style R02-446488 is a ladies knitted upper garment made of 95% viscose and 5% elastane. This sleeveless garment has a split neck with a woven band and...

C-2019-003939 | HS 6106.20.00.90

&&The ladies garment set is composed of a lace shirt-blouse with a tank top attached at the shoulder seams by means of a thread loop with a snap...

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