&&The submitted good, referred to as “Style T02-72264S”, is a ladies knitted upper garment. This maternity tank top contains shoulder straps of a width of 1 ¼ inches, and is made of 95% cotton and 5% spandex. It has a two-way reversible design that allows it to either be worn with a scoop neck or V neck in the front of the garment. It also features side shirring to accommodate a growing belly during pregnancy.&&&&

Clasificación SA

6109.10.00.29

Razonamiento CBSA

&&The shirring is not considered a mean of tightening at the bottom of the garment which would preclude classification under Heading 61.09. The side shirring gives a certain amount of volume to the garment to accommodate a growing belly during pregnancy while still giving a fitted look. Therefore, this maternity tank top meets the requirements of a singlet of Heading 61.09.

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