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Ruling C-2017-004398

active

&&The submitted good, referred to as “Style T02-89762S”, is a ladies knitted upper garment. This loose fitting maternity top has a boat neck, straight hemmed bottom, and short sleeves. The short sleeves can open on both sides with snap buttons from the neck seams down under the arms and part way down the wearer’s side seams when pregnant, to adjust to the wearer’s silhouette, or when nursing a baby. It is made of 95% viscose and 5% elastane.

Phân loại mã HS

6106.20.00.90

Lý giải của CBSA

&&The garment has short sleeves that extend slightly past the shoulders, does not contain a pocket(s), is designed without an opening at the neckline, doesn’t have a ribbed waistband or other means of tightening at the bottom of the garment. The garment has an average of 10 or greater stitches per linear centimetre in each direction counted on an area measuring at least 10 centimetres by 10 centimetres. It is not excluded from heading 61.06, by Legal Note 4 to Chapter 61. It meets the terms for a blouse of heading 61.06.

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