&&The Style W02-444567 is a ladies’ short sleeve upper garment. It has a woven yoke, keyhole with two buttons at back and mock neck. The woven portion is made of 100% polyester and the body, collar and cuffs are made of knitted fabric (Jersey 95% Viscose, 5% 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.&&&&In your request for an Advance Ruling you proposed tariff classification under 6106.20.00.90. This tariff classification number is correct.&&&&As the garment is part woven and part knitted, and as the woven part represents more than mere trimming, following Generals to Chapter 61 and Subheading Note 2 B) a) of Section XI, we must rely on GIR 3b) to classify this product.&&&&The knitted material, which represents the major part of the garment, impart the goods its essential character. Pursuant to Note 4 to Chapter 61 and Explanatory Notes to heading 61.06, this upper garment is classified as a women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted.