A KNITTED MEN'S POLO SHIRT . HAS A COLLAR AND THREE BUTTONS AT THE TOP WITH LEFT OVER RIGHT FASTENING. SHORT SLEEVES WITH RIBBED BAND AT SLEEVE ENDS. POLO SHIRT IS DARK BLUE IN COLOUR WITH WHITE TRIM AROUND THE EDGES OF THE SLEEVES AND COLLAR. RED MATERIAL TAG SHOWING BRAND NAME ON BASE OF POLO SHIRT. HEMMED BASE WITH SMALL VENTS IN SIDE SEAMS. MADE OF 100% COTTON. CONTAINED IN A TRANSPARENT PLASTIC BAG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6105 - MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO SUBHEADING LEVEL 610510 - OF COTTON. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 61 NOTE 9 HSEN 'S 6105 REFERS