Division 2 For the purposes of heading No 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.
United Kingdom
These garments, which are intended to cover the upper part of the body, often possess many characteristics in common with those of T-shirts or with more traditional kinds of singlets and other vests of heading No 6109.
However, garments having a drawstring, ribbed waistband or other means of tightening at the bottom are excluded from heading No 6109.