WOVEN MENS RACE SAILING TROUSERS OF 96% NYLON AND 4% ELASTINE. TWO HIP POCKETS AT THE FRONT, AND TWO THIGH POCKETS. THE RIGHT HAND THIGH POCKET CLOSES WITH A ZIP AND THE LEFT HAND ONE CLOSES WITH VELCRO ATTACHMENTS. THE KNEES AND SEAT ARE REINFORCED WITH ABRASION RESISTANCE. HAS A ZIP CLOSURE AND LEFT OVER RIGHT FASTENING WITH A BUTTON. HAS BELT LOOPS AROUND THE WAIST. CONTAINED IN A TRANSPARENT PLASTIC BAG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6203 - MEN'S OR BOY'S SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR). GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 620343 - TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS; OF SYNTHETIC FIBRES. CN CODE 62034319 - OTHER THAN INDUSTRIAL AND OCCUPATIONAL. ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION XI SUBHEADING NOTE 2(A) CHAPTER 62 NOTE 8 HSENS NOTE (D) TO 6103 APPLIES MUTATIS MUTANDIS