&&According to the information submitted, the product is a ladies’ mesh pull on skirt with lace detail and front slit. It has an elastic waistband and regular hem. The body of this garment is made of knitted mesh fabric (85% nylon and 15% elastane) and the trims of this garment are made of knitted lace (88% nylon and 12% elastane).

&&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.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&This mesh skirt is part of the sleepwear/intimates collection. It is not meant to be worn as a slip/petticoat but more as lingerie. The intended function of the knitted garment indicates that it would not conventionally be worn outside of the house. The styling, fabric and characteristics of the garment demonstrate features typically associated with sleepwear.&&&&The submitted product meets the terms of heading 61.08 which covers inter alia, nightdresses, pyjamas, négligés, dressing gowns and similar articles.&&&&In view of the foregoing and in concurrence with Legal Note 2 (A) to Section XI, the good at issue meets the terms of subheading 6108.92, referring to other sleepwear and similar articles of heading 61.08 made of man-made fibres.&&