Item 1: Self-coloured garment, intended to cover the upper part of the body and reaching down to the hips, made of a thick (2,8 mm) knitted fabric, brushed inside and out, with more than ten stitches per linear centimetre (100 % polyester), and cut straight. The garment is shorter at the front than at the back. It has long cuffed sleeves and a turnover collar, and opens completely at the front with a button- fastening left over right. It has side-slits at the base. It has an embroidered breast-
Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 9 to Chapter 61, and the wording of CN codes 6110, 6110 30 and 6110 30 91. Taking into account its cut and general appearance (in particular the type and thickness of the fabric, the fact that it is unlined and lacks the required stiffness), this garment is to be classified as an article similar to a cardigan. See also the explanatory notes to the Combined Nomenclature concerning heading 6110. Documented CN 2026 code: 61103091.
2. Feb. 1998