Description of goods | Classification CN code | Reasons |
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(1) | (2) | (3) |
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1.Single coloured knitted garment(95 % cotton, 5 % elastomeric yarn) of fancy design, with long sleeves, intended to cover the upper part of the body reaching down to just below the waist. It has a very low-cut V-neckline. The edge of the neckline is embroidered. This garment is hemmed at the bottom and at the ends of the sleeves (see photograph No 514) | 61061000 | Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature as well as by the wording of CN codes 6106 and 61061000See also the Explanatory Notes to the combined nomenclature concerning CN code 6106This garment is considered to be very low cut at the front because the neckline falls below an imaginary line drawn between the armpits |
2.Set of two garments, comprising:- (a)lightweight knitted garment (60 % cotton, 40 % polyester) with long close-fitting sleeves made from a two-colour striped fabric, intended to cover the upper part of the body reaching down to below the waist. It has a round ribbed neckline, and is hemmed at the base and at the ends of the sleeves. The base of the garment features lateral side vents of about 6 cm, each featuring two decorative buttons. The garment also has decorative embroidery at chest level (T-shirt) (see photograph No 520 A);
| 61091000 | Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, by note 13 to Section XI, by note 8 to Chapter 61 for the nether garment, by the texts of CN codes 6104, 610462, 61046210, 6109 and 61091000, and by the Explanatory Notes to the Harmonized System concerning heading 6109 for the upper garment |
- (b)knitted trousers (60 % cotton, 40 % polyester) made from a single-colour fabric, extending from the waist to the ankles, with an elasticated waist. The ends of the trouser legs have similar decorative buttons as those featured on the garment intended to cover the upper part of the body (see photograph No 520 B)
| 61046210 | Classification as pyjamas is excluded because the garments cannot be considered to be exclusively or mainly for use as nightwear |
3.Lightweight knitted garment (65 % polyester, 35 % cotton) made from a single-colour fabric. It is intended to cover the upper part of the body reaching down to below the waist and features short sleeves and a hood with a draw string. The garment has a rounded neckline with a ribbed edge, and is hemmed at the bottom and at the ends of the sleeves (see photograph No 521) | 61143000 | Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature as well as by the wording of CN codes 6114 and 61143000Classification of this garment as a T-shirt within CN code 6109 is excluded owning to the presence of the hoodClassification within CN code 6110 is also excluded because of the absence of any means of tightening at the bottom |