&&The good is the MAVIC Cosmic Gradiant Jersey cycling top, style number 401814. The garment is a men’s cycling garment made of knitted fabric consisting of 86% polyester and 14% spandex (elasthane). It has short sleeves, extends from the neck to waist, has a full front opening with zipper (slide fastener) closure, three back pockets suitable for water bottles, 2 small reflective stripes for added visibility, 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.&&&&The garment is excluded from heading 61.01, as it does not have the character of an outerwear garment. It is not worn as an outerwear jacket, worn over all other clothing, for protection against the weather.&&&&The garment is excluded from heading 61.09, per Legal Note 5 to Chapter 61 which excludes garments “with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment”.&&&&The garment is included in heading 61.10, for “Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted”. The garment covers the upper part of the body. It can be worn next to the skin, or over light clothing such as a tank top. This knitted garment is characterized as being a cardigan or similar article and consequently satisfies the terms of heading 61.10.&&&&It is excluded from heading 61.14; although the Explanatory Notes to this heading includes special articles of apparel, used for certain sports, the garment would have to have specific features which make them unique for that sport, whereas, the garment at issue could be worn for various sports and outdoor activities, and even general wear. Furthermore, heading 61.14 applies to garments which are not included more specifically in the preceding headings of Chapter 61. Heading 61.10 more specifically includes this garment.&&