&&Based on information submitted, the product is a ladies knitted pullover made of 100 % polyester. The garment features a funnel neck, long sleeves with thumb holes and a front kangaroo pocket. It is marketed as a loungewear top.

Phân loại mã HS

6110.30.00.92

Lý giải của CBSA

&&The upper garment is not meant to be worn over all other clothing for protection against the weather. It is not designed to wear in bed for sleeping and is not being sold or marketed as sleepwear (pajama top). Coverage extends from the neck to the waist or below the waist, and includes the shoulders, armholes, back, and stomach. The upper garment needs to be pulled over the head to get on. As per Explanatory Notes to headings 61.10, the good at issue meets the terms of heading 61.10.

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