&&According to the information and the sample submitted, the product is a woman's knitted sleeveless upper garment. It is made of knit material containing 57% cotton, 38% polyester and 5% spandex. The garment features a square-shaped front neckline, an integrated bra and adjustable elasticized shoulder straps measuring 1 cm in width. The bottom of the garment is hemmed and extends below the waist.

Phân loại mã HS

6109.10.00.29

Lý giải của CBSA

&&The garment is designed to cover the upper part of the body and is worn next to the skin. It has narrow shoulder straps and does not have a means of tightening at the bottom of the garment. As per Note 5 to Chapter 61 and Explanatory Notes to headings 61.09, the garment at issue is classified under heading 61.09.

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