&&The ladies garment set is composed of a lace shirt-blouse with a tank top attached at the shoulder seams by means of a thread loop with a snap button. The blouse is made of knit material containing 89 % nylon and 11 % elastane. The knitted fabric of this garment has an average of more than 10 stitches per linear centimetre in each direction, counted on an area measuring at least 10 cm x 10 cm. The shirt-blouse features a band-style collar with a partial opening that buttons at the back and long sleeves. The tank top is made of knit material containing 95 % viscose and 5 % elastane. It features two adjustable spaghetti straps (less than 2 inches in width). The bottom of the garment is hemmed.

&&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 6106.20 and 6109.90, These subheadings are correct.&&&&The two garments, sold as a set, can easily be detached from each other without damage to neither one. However, for classification purposes, each component must be classified separately in accordance with Note 14 to Section XI which indicates that textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.&&&&The shirt-blouse's coverage begins at the upper bust and extends below the waist. There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. The good meets the requirements of Note 4 to Chapter 61. As per subheading Note 2(A) to Section XI and Explanatory Notes to heading 61.06, the good at issue meets the terms of subheading 6106.20.&&&&The tank top covers the upper part of the body and the coverage extends from the neck to the waist. It has two narrow shoulder straps. There is no drawstring, ribbed waistband or other means of tightening at the bottom of the garment. There are no added elements such as buttons, zippers, sequins or ruffles. As per subheading Note 2(A) to Section XI and Explanatory Notes to heading 61.09, the good at issue meets the terms of subheading 6109.90.&&