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Annex

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The photographs are of a purely illustrative nature
Description of goodsClassification CN codeReasons
(1)(2)(3)

1.

Single coloured knitted garment

(95 % cotton, 5 % elastomeric yarn) of fancy design, with long sleeves, intended to cover the upper part of the body reaching down to just below the waist. It has a very low-cut V-neckline. The edge of the neckline is embroidered. This garment is hemmed at the bottom and at the ends of the sleeves (see photograph No 514)f1

6106 10 00

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature as well as by the wording of CN codes 6106 and 6106 10 00

See also the Explanatory Notes to the combined nomenclature concerning CN code 6106

This garment is considered to be very low cut at the front because the neckline falls below an imaginary line drawn between the armpits

2.

Set of two garments, comprising:

  1. (a)

    lightweight knitted garment (60 % cotton, 40 % polyester) with long close-fitting sleeves made from a two-colour striped fabric, intended to cover the upper part of the body reaching down to below the waist. It has a round ribbed neckline, and is hemmed at the base and at the ends of the sleeves. The base of the garment features lateral side vents of about 6 cm, each featuring two decorative buttons. The garment also has decorative embroidery at chest level (T-shirt) (see photograph No 520 A);

6109 10 00

Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, by note 13 to Section XI, by note 8 to Chapter 61 for the nether garment, by the texts of CN codes 6104, 610 462, 61 046 210, 6109 and 61 091 000, and by the Explanatory Notes to the Harmonized System concerning heading 6109 for the upper garment

  1. (b)

    knitted trousers (60 % cotton, 40 % polyester) made from a single-colour fabric, extending from the waist to the ankles, with an elasticated waist. The ends of the trouser legs have similar decorative buttons as those featured on the garment intended to cover the upper part of the body (see photograph No 520 B)

61 046 210Classification as pyjamas is excluded because the garments cannot be considered to be exclusively or mainly for use as nightwear

3.

Lightweight knitted garment (65 % polyester, 35 % cotton) made from a single-colour fabric. It is intended to cover the upper part of the body reaching down to below the waist and features short sleeves and a hood with a draw string. The garment has a rounded neckline with a ribbed edge, and is hemmed at the bottom and at the ends of the sleeves (see photograph No 521)

61 143 000

Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature as well as by the wording of CN codes 6114 and 61 143 000

Classification of this garment as a T-shirt within CN code 6109 is excluded owning to the presence of the hood

Classification within CN code 6110 is also excluded because of the absence of any means of tightening at the bottom

Annotations

Footnotes

f1

The photographs are of a purely illustrative nature