&&The submitted good, referred to as “Style T02-91949S” is ladies knitted upper garment. This short capped sleeves maternity garment has functional zippers running from the neckline to under the arms that open for the purpose of nursing an infant. It has a crisscross detailing at the front hem and a rounded back hemline. It is made of 74% viscose, 24% polyester and 2% elastane.

Phân loại mã HS

6110.30.00.82

Lý giải của CBSA

&&This garment does not have the characteristics of a blouse i.e. of fancy design of heading 61.06, and cannot be considered a fairly simple singlet of heading 61.09 since it is not a sleeveless garment. It is therefore classified as a pullover of heading 61.10.

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