&&The Style W01-419526 is a ladies' set comprised of a woven blouse with a woven cami attached at the shoulder seams by means of a thread loop with a snap button. The blouse is made of 100% woven see-through jacquard polyester. It features a round neckline, short flutter sleeve and a straight hemline. The tank top is made of woven silky crepe 100% polyester. It extends to the waist and has a bottom hemmed and adjustable shoulder straps measuring 0.5cm in width.

&&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 subheading 6208.92. This tariff classification is incorrect.&&&&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 Legal 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 blouse is designed to cover the upper part of the body with a coverage from the neck to the waist. It has no pocket and no form of tightening at the bottom. As per Explanatory Notes to Chapter 62 and heading 62.06, the outer garment meets the terms of subheading 6206.40.&&&&The tank top is designed to be worn next to the skin with a coverage from the bust to the waist. It has two narrow shoulder straps and has no form of tightening at the bottom. As per Explanatory Notes to Chapter 62 and heading 62.08, the inner garment meets the terms of subheading 6208.92.&&