# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, 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.

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/61/annotations/2/annotation/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-61/annotations/2/annotation/2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.