&&Based on the information provided, the garment is a ladies upper garment made of woven material consisting of 100% viscose. The garment is designed to cover the upper part of the body, extending to below the hips and features ruffles on the front and the sleeves, with no opening at the neckline. It does not have any pockets on the front and must be pulled over the head to wear.

&&The upper garment satisfies the requirements of tariff heading 62.06 which covers women's or girls' blouses, shirts and shirt-blouses. The garment does not have pockets below the waist, a ribbed waistband or any means of tightening at the bottom of the garment.&&&&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 6211.43.90.00.&&&&This tariff classification number is incorrect. Heading 62.06 covers women's or girls' blouses, shirts and shirt-blouses.