&&This Copper Ion Infused Women’s Scrub Uniform Top will be worn by female healthcare professionals. It is a pullover style top with a V-neck, short sleeves and 2 pockets on the front which sit below the waist. It is composed of woven man-made textile materials and is marketed as antibacterial.

&&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 tariff classification under 6206.40.00.00. This tariff classification number is incorrect.&&&&According to Explanatory Notes, heading 62.06 does not cover garments with pockets below the waist. Therefore, the garment is excluded from heading 62.06.&&&&This women’s upper garment is classified under heading 62.11 which provides for, inter alia, “other garments”. The product is marketed for use by female health care professionals and is made up of man-made textile materials, accordingly it meets the terms of subheading 6211.43.&&