&&A women`s top Style# LW1ASTS with two shoulder straps less than 2” wide which extend over the wearer’s shoulders and fall loose at the back to be tied at the waist, forming a deep plunge on the wearer’s back. Alternatively, there is a slit on the left side, through which one of the pieces of fabric can be threaded, and the long panel ends can be wrapped around the wearer’s body and tied at the front. This top is designed to be worn over a sports bra to provide sufficient coverage for athletic activities. The garment is made of knit fabric composed of 93% cotton and 7% Lycra.

&&Heading 61.06 covers blouses, shirts, and shirt-blouses, however, Note 4 to Chapter 61 excludes from headings 61.05 and 61.06 garments that have a ribbed waistband or other means of tightening at the bottom of the garment. Heading 61.09 covers T-shirts, singlets and other vests, however, Note 5 to Chapter 61 excludes from heading 61.09 garments that have a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. As the two ends need to be tied either at the front or the back at the waist for closure, they form a means to tightening at the bottom of the garment. Heading 61.10 covers pullovers, among other upper garments. The top is not designed to cover the upper part of the body; it lacks coverage of the back. For these reasons, it is excluded from consideration under headings 61.06, 61.09, and 61.10.&&&&This top is classified as another garment of heading 61.14, which provides for knitted or crocheted garments which are not included more specifically in the preceding headings of Chapter 61.