WOVEN DENIM TROUSERS FOR MEN. REACHING DOWN FROM THE WAIST TO THE ANKLES. WITH LEFT OVER RIGHT FASTENING BY ZIP AND BUTTON AT WAIST. WITH VARIOUS POCKETS AT HIP AND THIGH. HEMMED AT LEG ENDS. 100% COTTON. SAID TO HAVE A PU COATING, WHICH IS NOT CONSIDERED VISIBLE TO THE NAKED EYE.

THIS GARMENT IS CLASSIFIED TO COMMODITY CODE 6203423100 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO THE TERMS OF HEADING 6203. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. SECTION AND CHAPTER NOTES CHAPTER 62 NOTE 1 - THIS CHAPTER APPLIES ONLY TO MADE-UP ARTICLES OF ANY TEXTILE FABRIC OTHER THAN WADDING, EXCLUDING KNITTED OR CROCHETED ARTICLES (OTHER THAN THOSE OF HEADING 6212). CHAPTER 62 NOTE 8 - GARMENTS OF THIS CHAPTER DESIGNED FOR LEFT-OVER-RIGHT CLOSURE AT THE FRONT SHALL BE REGARDED AS MEN'S OR BOYS' GARMENTS, AND THOSE DESIGNED FOR RIGHT-OVER-LEFT CLOSURE AT THE FRONT AS WOMEN'S OR GIRLS' GARMENTS. THESE PROVISIONS DO NOT APPLY WHERE THE CUT OF THE GARMENT CLEARLY INDICATES THAT IT IS DESIGNED FOR ONE OR OTHER OF THE SEXES. GARMENTS WHICH CANNOT BE IDENTIFIED AS EITHER MEN'S OR BOYS' GARMENTS OR AS WOMEN'S OR GIRLS' GARMENTS ARE TO BE CLASSIFIED IN THE HEADINGS COVERING WOMEN'S OR GIRLS' GARMENTS. CHAPTER 59 NOTE 2 - HEADING 5903 APPLIES TO: (A) TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, WHATEVER THE WEIGHT PER SQUARE METRE AND WHATEVER THE NATURE OF THE PLASTIC MATERIAL (COMPACT OR CELLULAR), OTHER THAN: (1) FABRICS IN WHICH THE IMPREGNATION, COATING OR COVERING CANNOT BE SEEN WITH THE NAKED EYE (USUALLY, CHAPTERS 50 TO 55, 58 OR 60); FOR THE PURPOSE OF THIS PROVISION, NO ACCOUNT SHOULD BE TAKEN OF ANY RESULTING CHANGE OF COLOUR; EC JUDGEMENT CASE 317/81 RE COATINGS VISIBLE TO THE NAKED EYE HARMONIZED SYSTEM EXPLANATORY NOTES PROVISIONS OF NOTES TO 6103 APPLY MUTATIS MUTANDIS TO 6203. HSENS NOTE (D) TO 6103 -"TROUSER" MEANS GARMENTS WHICH ENVELOP EACH LEG SEPARATELY, COVERING THE KNEES AND USUALLY REACHING DOWN TO OR BELOW THE ANKLES; THESE GARMENTS USUALLY STOP AT THE WAIST; THE PRESENCE OF BRACES DOES NOT CAUSE THESE GARMENTS TO LOSE THE ESSENTIAL CHARACTER OF TROUSERS. SUBHEADING NOTE 1 TO CHAPTER 52 - FOR THE PURPOSES OF SUBHEADINGS 5209.42 AND 5211.42 THE EXPRESSION "DENIM" MEANS FABRICS OF YARNS OF DIFFERENT COLOURS, OF 3-THREAD OR 4-THREAD TWILL, INCLUDING BROKEN TWILL, WARP FACED, THE WARP YARNS OF WHICH ARE OF ONE AND THE SAME COLOUR AND THE WEFT YARNS OF WHICH ARE UNBLEACHED, BLEACHED, DYED GREY OR COLOURED A LIGHTER SHADE OF THE COLOUR OF THE WARP YARNS.