Item 4: Striped lightweight loose-fitting knitted garment (60 % cotton, 40 % polyester), intended to cover the upper and lower parts of the body and reaching down to the knees (total length 82 cm), straight- cut and with short sleeves, with the words ‘Sleep Wear’ and other decorative motifs embroidered on the front, for a child of a height greater than 86 cm (commercial size greater than 86). It has a rounded neckline with an applied welt of knitted fabric, with a partial opening with button- fa
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(A) to Section XI, Subheading note 2(A) to Section XI, Note 9 to Chapter 61 and the wording of CN codes 6104 and 6104 42 00 See also the Combined Nomenclature Explanatory Notes to codes CN 6104 41 00 to 6104 49 00 Classification as a nightdress is excluded, because the garment in question, by reason of its objective characteristics, may be worn equally in bed and elsewhere and, therefore, is not intended to be worn exclusively or essentially as nightwear Because of the length of this garment, it cannot be classified under CN code 6109 Documented CN 2026 code: 61044200.
27 déc. 2000