A DRESSING GOWN/BATHROBE FOR WOMEN OF 100% WOVEN COTTON INTENDED TO COVER THE UPPER PART OF THE BODY REACHING DOWN TO BELOW THE KNEES, WITH COMPLETE OPENING AT THE FRONT WRAPPING RIGHT OVER LEFT AND FASTENED BY MEANS OF TIES ATTACHED AT THE LEFT FRONT OF THE GARMENT AND THE INNER RIGHT SIDE SEAM, THE GARMENT ALSO HAS A TIE BELT AT THE WAIST WITH A BELT LOOP ON EACH SIDE. IT IS HEMMED AT THE BASE OF THE GARMENT, THE SLEEVE-ENDS AND ON BOTH SIDES OF THE FRONT OPENING AND HAS TWO EXTERNAL POCKETS BELOW THE WAIST, IT IS SINGLE COLOURED WITH PIN STRIPES OF A DARKER COLOUR. THIS GARMENT IS PRESENTED AS A 'PYJAMA SET' TOGETHER WITH A SECOND GARMENT DESIGNED TO COVER THE LOWER BODY. THIS SECOND GARMENT IS CLASSIFIED IN BTI REF: IE-03NT-14-102-3.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; BY LEGAL NOTE 8 TO CHAPTER 62; BY THE TEXT OF CODES 6208 AND 6208 91 00 19; HSENS TO 62.08 AND CNENS TO 62.08. AS PRESENTED, THIS IS NOT DEEMED TO BE A PYJAMAS FOR TARIFF CLASSIFICATION PURPOSES AS DESCRIBED IN THE NOTES; CAN NOT BE CLASSIFIED AS A SET BASED ON LEGAL NOTE 13 TO SECTION XI; CAN NOT BE CLASSIFIED AS AN ENSEMBLE BASED ON LEGAL NOTE 3(B) TO CHAPTER 62.