5 PIECE SANTA SUIT FOR ADULTS . GARMENTS ARE MADE OF NON-WOVEN FELT MATERIAL. THE YARN OF THE FELT IS 100% POLYESTER. FOR UNISEX. THE SET INCLUDES RED JACKET WHICH IS TRIMMED WITH WHITE ROUND THE WHOLE JACKET AND AT THE SLEEVE CUFFS (THE WHITE IS CONSIDERED TO BE MERE TRIM). THE JACKET HAS NO FASTENING AT THE FRONT AND THEREFORE CAN CROSS OVER RIGHT TO LEFT OR LEFT TO RIGHT. RED TROUSERS WITH A DRAW STRING TIE AT THE WAIST. BLACK PLASTIC WAIST BELT WITH PLASTIC BUCKLE. RED TRIANGLE SHAPED HAT THE BRIM IS TRIMMED IN WHITE WITH A WHITE POM-POM ON TIP. WHITE FALSE BEARD AND MOUSTACHE WITH ELASTIC STRAP TO HOLD IN PLACE AT BACK OF HEAD. JACKET MEASURES APPROXIMATELY 57 CMS ACROSS THE CHEST X 67 CMS IN LENGTH. WAIST OF TROUSER MEASURES APPROXIMATELY 55 CMS X LENGTH OF 110 CMS FROM WAIST TO TOE. ALL 5 ITEMS TROUSERS, JACKET, BEARD, BELT AND BEARD ARE PACKAGED IN ONE PLASTIC BAG WITH SMALL FLYER SHOWING PICTURE OF SANTA SUIT AND COMPANY NAME AND LOGO.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S:- GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 6210 - GARMENTS MADE UP OF FABRICS OF HEADING 5602, 5603, 5903, 5906 OR 5907. GIR3B HAS BEEN USED AS THE GARMENTS (TROUSER AND JACKET) ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUB HEADING LEVEL 621010 - OF FABRICS OF HEADINGS 5602 OR 5603. CN CODE 62101098 - OF FABRICS OF HEADING 5603 OTHER THAN SINGLE USE GOWNS OF A KIND USED BY PATIENTS OR SURGEONS DURING SURGICAL PROCEDURES ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION XI NOTE 14 TO CHAPTER 50 REFERS CHAPTER 62 NOTE 8 REFERS CHAPTER 62 NOTE 5 REFERS HSEN'S TO HEADING 6210 REFERS. CNEN'S TO CHAPTER 62 GENERAL NOTE 3 REFERS CNEN'S TO HEADING 6210 REFERS