Item 6: Set, put up for retail sale and consisting of: (a) lightweight knitted pullover (80 % cotton, 20 % polyester) of two different fabrics (one coloured blue, the other red- and-white striped), intended to cover the upper part of the body, with no opening, with long single-coloured sleeves. It has ribbing at the sleeve-ends and base, and a close-fitting neckline with two bands of ribbing in different colours, and a decorative motif sewn on the front, with two decorative seams at the armholes
The classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, note 14 to Section XI, subheading note 2 (A) to Section XI, notes 3 (b) and 9 to Chapter 61 and by the wording of CN codes 6104, 6104 62 00, 6110, 6110 20 and 6110 20 99. See also the Harmonized System explanatory notes to heading 6112. Taking into account the general appearance of the garments and, in particular, the presence on the top of a printed, very significant decoration, the double band of ribbing at the neckline and the decorative seams, and for the lower part the inserted strip and two decorative seams, it is not evident that these garments are to be worn exclusively or mainly as nightwear. Documented CN 2026 code: 61102099, 61046200.
11. Juni 1997