KNITTED MENS SHORTS MADE FROM POLYESTER 95% AND ELASTANE 5%. GARMENT HAS WAISTBAND MADE OF NYLON 50%, SPANDEX 25% AND POLYESTER 25% GARMENT IS WORN AS UNDERWEAR BREATHABLE MESH SECTIONS ERGONOMIC SIDE SEAMS

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 6107 - MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 610712 - UNDERPANTS AND BRIEFS; OF MAN-MADE FIBRES ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 61 NOTE 1 CHAPTER 61 NOTE 2 (A) CHAPTER 61 NOTE 9 HSEN TO 6107