&&The outer garment consists of a sheer patterned 100% woven polyester fabric. The fabric extends below the waist, and is elasticized at the waist line but not at the bottom hem of the garment. The garment is a poncho style in that it does not contain specific sleeves, the fabric hangs down over the shoulders (in the shape of batwings), and is not sewn under the armholes but is open at the sides to the bottom of the garment. The garment has a keyhole opening at the back of the neck with a button closure.&&&&The inner upper garment consists of a 100% knitted polyester solid colour fabric. It is a sleeveless camisole style garment with thin shoulder straps of less than 1 ½ inches in width. The neckline is cut straight across above the upper bust line, exposing the upper chest, shoulders, neck, arms and yoke. The fabric extends to the waist and there is no form of tightening at the bottom of the garment.&&

&&Chapter 62 of the Customs Tariff provides for “Articles of apparel and clothing accessories, not knitted or crocheted”. Legal Note 1 to Chapter 62 indicates that this Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles. The outer garment at issue made of woven polyester fabric is included in this Chapter. Classification under heading 62.06 was considered. This heading provides for “Women’s or girls’ blouses, shirts and shirt-blouses”. The General Explanatory Notes to Chapter 62 indicate that shirts and shirt-blouses are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. Blouses are also designed to cover the upper part of the body but may be sleeveless and without an opening at the neckline. The outer garment at issue does not provide coverage from under the arms to the waist at the sides. In fact the sides of this garment are open from under the arms to the waist. This lack of coverage below the armholes on the outer garment excludes it from being considered a blouse of heading 62.06.&&&&Heading 62.11 provides for “Track suits, ski suits and swimwear; other garments”. The outer garment made of a woven 100% polyester fabric is considered an “other garment” of this heading. It is included under subheading 6211.43 which provides for other garments; women’s or girls; of man-made fibres.&&&&Chapter 61 of the Customs Tariff provides for “Articles of apparel and clothing accessories, knitted or crocheted”. Legal Note 1 to Chapter 61 indicates that this Chapter applies only to made up knitted or crocheted articles. The inner garment at issue made of knitted polyester fabric is included in this Chapter. Heading 61.09 provides for “T-shirts, singlets and other vests, knitted or crocheted”. The camisole style inner garment at issue is considered to be similar to a singlet of this heading, as it is made of knitted polyester textile materials it is included under subheading 6109.90.&&