&&According to the information submitted, the product is a ladies’ short sleeve upper garment. It is made of knitted fabric of 73% polyester 26% viscose 1% elastane. It has a V-neckline, short raglan sleeves, is loose fitting with a fake button placket and has an elastic tightening at the hemline.

&&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 upper garment has an elastic tightening at the bottom of the garment. Therefore, it is excluded from heading 61.06 by Note 4 to Chapter 61 and from heading 61.09 by Note 5 to Chapter 61. This garment meets the terms of heading 61.10.