&&According to the information submitted, the product is a ladies’ sleeveless upper garment with shoulder straps being more than 2” width. This semi-fitted knitted garment feature a V neckline, a crocheted yoke and a non-functional button front placket. The bottom of the garment is hemmed. It is made of 95% viscose and 5% elastane. The knitted fabric of this garment has an average of more than 10 stitches per linear centimetre in each direction, counted on an area measuring at least 10 cm x 10 cm.

&&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”.&&&&The product does meet the requirement, regarding the average of stitches per linear centimetre, of Note 4 to Chapter 61. It is therefore covered by heading 61.06. This garment is made of two textiles, one for the yoke and one for the body. The fabric of the body of the garment gives the product its essential character. This garment is made of a textile of a mixture of two fibres. Considering Note 2 (A) to Section XI, this product is covered by subheading 6106.20.