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Ruling C-2018-001237

active

&&This ladies knitted upper garment “Style R02-403464” is made of 95% viscose and 5% elastane. It is designed to cover the upper part of the body, coverage extends from the neck to below the waist, and includes the back, stomach, and shoulders (since it has sleeves). It must be drawn over the head to be put on. It features ¾ length sleeves and a round neckline. It contains a drawstring at the bottom on each side of the garment that function as a means to tighten it, and then decorate by tying into bows.

Classification SH

6110.30.00.82

Raisonnement de l'ASFC

&&The knitted upper garment is excluded from heading 61.06 and 61.09, by Legal Note 4 and 5 to Chapter 61 respectively, that exclude a means of tightening at the bottom of a garment. The garment is considered a pullover or similar article of heading 61.10.

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