THE KNITTED LEGGINGS HAVE BEEN CLASSIFIED TO COMMODITY CODE 6406998510, IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRATIVE RULES:
G.I.R. 1 HAS BEEN USED TO CLASSIFY THE LEGGINGS BY THE TERMS OF HEADING 6406 AND ANY RELEVANT SECTION AND CHAPTER NOTES.
G.I.R. 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTE
HEADING 6406 REFERS TO GAITERS, LEGGINGS, AND SIMILAR ARTICLES AND PARTS THEREOF
'THESE ARTICLES ARE DESIGNED TO COVER THE WHOLE OR PART OF THE LEG AND IN SOME CASES PART OF THE FOOT (E.G. THE ANKLE AND INSTEP). THEY DIFFER FROM SOCKS AND STOCKINGS, HOWEVER, IN THAT THEY DO NOT COVER THE ENTIRE FOOT.'