&&The good at issue is describes as a Colby women's blouse woven from 100% viscose. The garment covers the upper part of the body and has a round neckline. The sleeves are mid length with ruffles and have tightening at the wrists.

&&Heading 62.06 of the Customs Tariff covers women's or girls' blouses, shirts and shirt-blouses. The Colby women's blouse meets the terms of this heading as a women's blouse made up of man-made fibres.&&&&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.