A KNITTED PAIR OF UNDERPANTS FOR MEN. IN THE STYLE OF SHORTS. WITH AN ELASTICATED WAISTBAND. SHAPED AT THE FRONT. WITHOUT AN OPENING. HEMMED AT LEG ENDS. 95% COTTON, 5% ELASTANE. PACKAGED IN A BOX WITH A T-SHIRT CLASSIFIED SEPARATELY ( SEE BTI 113837676)

GIR 1 TERMS OF HEADING 6107 INCLUDES UNDERPANTS. GIR 5(b) NORMAL PACAKING USED. GIR 6 TERMS OF ONE-DASH SUBHEADING UNDERPANTS AND BRIEFS. GIR 6 TERMS OF TWO-DASH SUBHEADING 610711 OF COTTON. NOTE 3(b) AND 9 TO CHAPTER 61 REFERS.