&&A women’s racerback top Style# LW1AOHS has a rib knit waistband that is cropped below the wearer’s bust, with a racerback. This top is designed to be worn on its own during athletic activities. The garment is made of knit fabric composed of 56% nylon, 33% polyester, and 11% Lycra.

HS-classificatie

6114.30.00.00

CBSA-redenering

&&Heading 61.09 includes T-shirts, singlets and other vests, knitted or crocheted. Singlets of heading 61.09 are garments worn either next to the skin or as tops, designed to cover the upper part of the body, with coverage extending from the neck to the waist. Although this good is similar to racerback tank tops of heading 61.09, Legal Note 5 to Chapter 61 excludes from that heading garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. The top is not designed to cover the upper part of the body; it lacks coverage from the bust to the waist. For these reasons, it is excluded from consideration under heading 61.09.&&&&This crop top is classified under heading 61.14, which provides for knitted or crocheted garments that are not included more specifically in the preceding headings of Chapter 61.

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