RASH VEST GARMENT, T-SHIRT STYLE, KNITTED, 62% POLYESTER AND 18% ELASTANE. IT HAS NO CLOSURES AND IS TO BE PULLED OVER THE HEAD. THE GARMENT IS TO PROTECT CHILDREN FROM ABRASIONS AND FROM SUNBURN DUE TO EXTENDED EXPOSURE TO SUN. IT CAN BE WORN WHEN SWIMMING, PLAYING IN THE SUN AT BEACHES, OR UNDER WETSUITS. PACKAGED WITH A SWIM SHORT GARMENT (CLASSIFIED SEPARATELY)

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6109 WHICH INCLUDES T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR CROCHETED. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 610990 INCLUDES OF OTHER TEXTILE MATERIALS, OTHER THAN OF COTTON. CN CODE 61099090 INCLUDES OF OTHER TEXTILE MATERIALS, OTHER THAN OF WOOL OR FINE ANIMAL HAIR OR MAN-MADE FIBRES. ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 2(A) TO SECTION XI NOTE 14 TO SECTION X1 ADDITIONAL NOTE 2 TO CHAPTER 61 HSEN NOTE (FIRST PARAGRAPH) TO HEADING 6109 REFERS