&&Based on sample provided and information submitted, this ladies’ knitted upper garment is made of a velour fabric composed of 76 % cotton and 24 % polyester. It has a hood with a pom-pom drawstring, ribbed hems and cuffs, a full zippered opening and kangaroo style pockets below the waist. The garment covers the upper part of the body.

&&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 6110.20. This subheading is correct.&&&&Even though the garment is part of a loungewear collection, it does not feature the characteristics of sleepwear but those of a hoodie cardigan. As per Note 2(A) to Section XI and Explanatory Notes to heading 61.10, the good at issue meets the terms of subheading 6110.20.&&