&&This is a ladies knitted upper garment, “Style B21-96818F”. This workout top has a layered-look, consisting of a sleeveless tank top, of knitted 90% polyester and 10% elastane, which is affixed over a sports bra. The bra has removable padding and a small back mesh area for sweat. The tank is of very thin material, loose fitting, a scoop neckline in the front, shoulder straps that drape very low around the wearers sides to hang low in the back, has a Y-racer back, and a 6 cm hip band sewn around the bottom of the tank in the same fabric, that falls below the waistline. The loose, and thin fabric, of the tank plunges at the sides moving lower towards the back of the garment, requires that there be coverage around the bust area, hence the inner sports bra has been attached. Also, the back reveals an opening of skin on each side between the bottom of the sports bra fabric and where the loose draped fabric of the tank falls.

&&Legal Note 14 to Section XI, specifies that garments of different headings are to be classified in their own headings even if put up in sets for retail sale. These are not two separate garments put up in sets. They are also not two garments temporarily attached together which if separated would make two garments. They are permanently attached together and would be damaged if one tried to separate them into two garments. In fact, they could not make two garments since they share the same shoulder straps. Therefore, this good is classified as one garment. The inner sports bra fabric, is featured notably on the exterior of the wearer at the sides and back, however, the tank fabric provides the greater external surface area for classification purposes of the garment.&&&&Singlets of heading 61.09 and sleeveless pullovers of heading 61.10, that lack coverage, are excluded from these headings. This garment lacks coverage, in that it contains oversized armholes that drape significantly around the sides and at the back of the wearer, revealing significant skin at the sides and the back. Heading 61.14 is a residual basket heading under “Other garments”, which provides for garments not included more specifically in the proceeding headings to Chapter 61. This woman’s knitted upper garment is classified under subheading 6114.30.&&