Item 1: Set of four items, packaged together for retail sale and consisting of: (a) child’s single-coloured knitted-net garment (100 % synthetic fibres), intended to cover the lower part of the body and reaching from the waist to the upper thigh, with an elasticated waist and two layers of trim attached to the waist- band, one of knitted net and the other of knitted synthetic fibres. The edges of the garment are unhemmed. There is a knitted-net flower-motif attached to the front for decoration (
These four items cannot be considered as ‘goods put up in sets for retail sale’ because they do not meet a particular need or serve to carry out a specific activity. Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 6104 and 6104 53 00 Note 1(e) to Chapter 95 excludes textile fancy dresses of Chapters 61 and 62. See also the HS explanatory note to heading 9505, (A), (3). Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 9503 00 and 9503 00 95. Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(f) of Chapter 64 and the wording of CN Codes 9503 00 and 9503 00 99. The dancing slippers (toys) are not considered to be footwear of Chapter 64 because of the tightness of the elastic around the upper edge of the dancing slippers (toys) and across the foot. The textile used would not withstand regular wear as dancing slippers. Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 4202, 4202 22 and 4202 22 10. Note 1(d) to Chapter 95 excludes ‘sports bags or other containers of heading 4202, 4303 and 4304’. Documented CN 2026 code: 61045300, 95030095, 95030099, 42022210.
19 févr. 2001