&&As per the sample and information received, the "Style W31-60555U" is a ladies knitted beach cover-up. The pullover type garment features a boat neckline and cap sleeves. It consists of a mesh knitted fabric made of 96% polyester and 4% spandex. The garment reaches below the waist, does not have a full nor partial opening starting at the neckline, nor a ribbed waistband, drawstring or other means of tightening at the bottom.

Phân loại mã HS

6110.30.00.82

Lý giải của CBSA

&&Although this garment is marketed and sold in the swimsuit section as a beach cover-up, it has the characteristics of an article of heading 61.10. It is therefore best described under heading 61.10 which provides for "Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted".

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