A KNITTED BEACHROBE FOR GIRLS. ROUND NECK WITH HOOD. WITH SHORT CAP STYLE SLEEVES. COMPLETE FRONT OPENING FASTENED RIGHT OVER LEFT. WITH 3 BUTTONS AT THE TOP. WITH SHELL DESIGN ON LOWER RIGHT SIDE. BRUSHED VELOUR FABRIC 80% COTTON AND 20% POLYESTER. PACKED WITH A SWIMSUIT WHICH HAS BEEN CLASSIFIED SEPARATELY.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 6108 - WOMENS OR GIRLS SLIPS, PETTICOATS, BRIEFS, NIGHTDRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 610891 - OTHER THAN ELSEWHERE SPECIFIED IN THE HEADING, OF COTTON ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION XI NOTE 14 AND SUBHEADING NOTE 2(A) HSENS TO 6108