BABIES SLEEPING BAG. MADE OF 100% KNITTED COTTON. UPPER PART HAS A ROUND NECKLINE WITH SHOULDER POPPERS. WITHOUT SLEEVES. THE BASE COMPLETELY ENCLOSES THE LEGS. WITH ZIPS & METAL POPPERS. THE SLEEPING BAG IS UNZIPPED, BABY PLACED INSIDE THE BAG, BAG IS ZIPPED UP AND POPPERS AT THE SHOULDERS AND WAIST ARE SECURED [BABIES AGED 0-6 MONTHS ONLY FOR WAIST POPPERS]. USED FOR BABIES TO SLEEP IN AT NIGHT TIME OR NAPS. WITH AN ELEPHANT DESIGN AND WORDING AT THE BASE. AVAILABLE IN 1 TOG AND 2.5 TOG: 1 TOG MADE OF 100% COTTON LINING ONLY WITH NO FILLING AND 2.5 TOG MADE OF 100% COTTON LINING WITH 100% POLYESTER FILLING. PACKAGED IN A CARDBOARD BOX.

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 6111 - BABIES' GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED GIR 5 (B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING: CARDBOARD BOX GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 611120 - OF COTTON CN CODE 61112090 - OTHER THAN GLOVES, MITTENS AND MITTS ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 61 NOTE 1 & 6 REFERS HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 6111 REFERS COMBINED NOMENCLATURE EXPLANATORY NOTES TO HEADING 6111 REFERS