&&As per the sample received, the "Style M02-44405U" is men's knitted tank top singlet. This sleeveless garment is made of 100% cotton, has a left chest pocket and colour contrasting trims around the armholes and its round neckline. The shoulder straps are greater than 2" in width and the length of the garment reaches below the waist. It does not have a full or partial opening starting at the neckline, nor a ribbed waistband, drawstring or other means of tightening at the bottom.

Klasyfikacja HS

6110.20.00.91

Uzasadnienie CBSA

&&Because the garment is constructed with shoulder straps of a width greater than 2", it is classified under heading 61.10 as "jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted." The garment is characterised as being a pullover or similar article and consequently satisfies the terms of heading 61.10.

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