&&The garments consist of a sheer baby doll lingerie and matching G-string sold together as a set. They are both made of 95% polyester and 5% elastane knitted fabric. The sleeveless loose-fitting nightwear covers the body down to the upper thighs. It features a lace up front, no boning, padding nor molded cups on the bra-like area, and has adjustable spaghetti straps. The G-string is made of the same fabric and fibres as the negligé.

&&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.&&&&In your request for an Advance Ruling you proposed subheading 6108.32 or 6108.92. Subheading 6108.32 is incorrect.&&&&Note 14 to Section XI, provides with some exceptions for garments to be classified together at the heading level, while garments of different headings are to be classified in their own headings even if put up in sets for retail sale. Since the garments at issue fall under the same heading and subheading, consist of the same fibres, and corresponding size (appropriate dimensions), they can be classified together as a set.&&&&In view of the foregoing, the baby doll lingerie set falls under heading 61.08, subheading 6108.92 for the lingerie being a similar article to “négligés”, and providing the essential character to the set.&&