&&As per the sample and information received, the "Style P17-56213H" is a ladies knitted dress marketed and sold as a beach cover-up. This empire waist strapless dress has elasticized smocking at the front and back torso and features a hi-low bottom hem which falls below the knee. It is made of 95% rayon and 5% spandex.

Clasificación SA

6104.44.00.00

Razonamiento CBSA

&&Although this garment is marketed and sold in the swimsuit section as a beach cover-up, it has the characteristics of a dress and can be worn on its own. It is therefore best described as a dress of heading 61.04.

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