&&The product is the Style R03-447566 Ladies’ Knitted Upper Garment. It is a ladies’ halter style garment made of 77% viscose and 23% nylon. It is a sleeveless knitted fitted top with a crew neck made from a single layer rib band. It also features a flat back ribbed hem.

&&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 6114.30.00.00. This tariff classification number is correct.&&&&Chapter 61 accounts for Articles of apparel and clothing accessories, knitted or crocheted. Heading 61.14 accounts for other knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. This sleeveless halter top, not falling under any other heading of Chapter 61, is classified under 61.14.