&&The submitted product, Style M02-95532U, is a men’s knitted upper garment. It 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. This crew neck, short sleeve garment has a left side chest pocket with a functional button closure. It is made of 60% cotton and 40% polyester knitted fabric.

&&The General Explanatory Notes to Chapter 61 state in part that shirts contain a full or partial opening starting at the neckline. This garment does not contain a full or partial opening at the neckline, therefore, it is excluded as a knitted men’s or boys’ shirt from heading 61.05.&&&&The Explanatory Notes to heading 61.09 state in part that knitted T-shirts, which are without distinction between male or female wear, may be made with or without pockets, but do not contain buttons or other fastenings. A T-shirt is a simple, lightweight, underwear style garment normally made from one fabric, in a tube-like structure obtained from a circular knitting machine. As this garment contains one front panel and one back panel sewn together, and contains a button to fasten the pocket closed, for these reasons the garment is excluded as a T-shirt from heading 61.09.&&The garment can be pulled over the heading, and meets a pullover, which are without distinction between male or female wear, of heading 61.10.&&