&&According to the sample provided and information submitted, the product is a ladies pyjama top. The garment is made of laiit material containing 96 % viscose and 4 % elastane. The garment features a boat neck, drop shoulder bubble sleeve with a bubble hem. It is marketed as a sleepwear.

&&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 6108.32. This subheading is correct.&&&&The style and intended function of the article indicates that it is a component of a pyjama. The styling and characteristics of the good demonstrate features typically associated with sleepwear. As per subheading Note 2(A) to Section XI and Explanatory Notes to heading 61.08, the good at issue meets the terms of subheading 6108.32.&&