&&The good is the MAVIC Sequence Twist Tank cycling top, style number 401925. The garment is a women’s garment for cycling made of knitted fabric consisting of 94% polyester and 6% spandex (elastane) in the front, and knitted fabric consisting of 100% polyester in the back. It has three back pockets, one of which is zippered, two small reflective stripes for added visibility, shoulder straps of 1 ¾” in width, and the bottom of the garment has an elastic band and adhesive to keep the garment in place while cycling.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&Although this garment has the appearance of a singlet of heading 61.09, singlets have no form of tightening at the bottom of the garment. Legal Note 5 to Chapter 61 states “Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment”. The bottom of the Sequence Twist Tank has an elastic band and adhesive and is thus excluded from this heading.&&&&Heading 61.10 covers jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. Although this heading provides for sleeveless pullovers, the garment at issue has shoulder strap widths not greater than 2” in width, and is thus excluded from this heading.&&&&Heading 61.14 for “Other Garments”, knitted or crocheted was requested. This is correct. The Explanatory Notes to this heading states it covers “knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter”.&&