WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
Subheading Explanatory Note. Subheading 6110.12 The provisions of the Explanatory Note to subheading 5 102.11 apply, mutatis matandis, to the products of th~ssubheading. - 61.11 Babies' garments and clothing accessories, knitted or crocheted. - Of cotton 6 11 1.30 - Of synthetic fibres 6 111-90 - Of other textile materials 6 111.20 In accordance with Note 6 (a) to this Chapter the ex ression" babies' garments and clothing accessories " applies to articles for young children of a ody height not exceeding 86 cm. \ This heading includes, inter alia, knitted or crocheted matinee coats, pixie suits, rom ers, infants' bibs, gloves, mittens and mitts, tights and babies' bootees without an outer sole g ued, sewn or otherwise f i x e d or applied to the upper. P It should be noted that articles which are, prima acie, classifiable both in heading 6 1.11 and in other headings of this Chapter are to be classi led in heading 61.11 (see Note 6 (b) to this Chapter). d This heading does not include : (a) Babies' bonnets, knitted or crocheted (heading 65.05). (b) Napkins (diapers) and napkin liners for babies (heading 96.19). (c) Babies' clothing accessories covered more specificallyby other Chapters of the Nomenclature. 61.12 - Track suits, ski suits and swimwear, knitted or crocheted. - Track suits : 6112.11 61 12.12 6 112.19 61 12.20 - - Ofcotton - - Of synthetic fibres - - Of other textile materials - Ski suits - Men's or boys' swimwear : 61 12.31 61 12.39 - - Of synthetic fibres - - Of other textile materials - Women's or girls' swimwear : 6 112.41 - - Of synthetic fibres 61 12.49 - - Of other textile materials This heading includes : (A) Track suits, i.e., knitted articles consisting of two pieces, not lined but sometimes with a raised inner surface (nap) which, because of their general ap earance and the nature of the fabric, are clearly meant to be worn exclusively or main y in the pursuit of sporting activities. Track suits consist of two garments, namely : - A garment meant to cover the upper part of the body down to or slightly below the waist. It has long sleeves, with ribbed or elasticated bands, zip fasteners or other tightening elements at the cuffs. Similar tightening elements, including drawstrings, are generally to be found at the bottom of this garment. When it has apartial or complete opening at the front, it is generally fastened by means of a slide astener (zipper). It may or may not be fitted wth a hood, a collar and pockets. - A second garment (a pair of trousers) which ma be either close or loose fitting, with or without pockets, with an elasticated waist and, drawstring or other means of tightening at the waist, with no o ening at the waist and therefore no buttons or other fastening system. However, sucl! trousers may be fitted with ribbed or elasticated bands, slide fasteners (zip ers) or other tightening elements at the bottom of the trouser-legs which general y go down to ankle level. They may or may not have footstraps. g P arments or sets of garments which, b their eneral appearance and (B) " Ski suits i.emaiable as intended to be worn principa ly for s mg (cross-country or texture, are,: identi alpine). d ?' %- They consist either of : (1) a " ski overall " that is, a one-piece garment desi ed to cover the upper and the lower parts of the body; in addition to sleeves and a co lar, the ski overall may have pockets or footstraps; or Y (2) a " ski ensemble ",that is, a set of garments composed of two or three pieces, put up for retail sale and comprising : - one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and one air of trousers whether or not extending above waist-level, one pair of breec es or one bib and brace overall. \ The " ski ensemble "may also consist of an overall similar to the one mentioned in paragraph (1) above and a type of padded, sleeveless jacket worn over the overall. All the components of a " ski ensemble " must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size (see Note 7 to this Chapter). (C) Swimwear (knitted or crocheted one- iece or two-piece bathing costumes, swimming shorts and trunks, whether or not elastic! 61.13 - Garments, made up of knitted or crocheted fabrics of heading 59.03,59.06 or 59.07. With the exception of babies' garments of headin 61.11, this heading covers all garments made up of kn~ttedor crocheted fabrics of heading 9.03, 59.06 or 59.07, without dtstinction between male or female wear. f The heading includes raincoats, oilskins, divers' suits and anti-radiation protective suits, not combined with breathing apparatus. It should be noted that articles which are, prima facie, classifiable both in this headin and in other headings of this Chapter, excluding heading 61.11, are to be classified in this hea%ng (see Note 8 to this Chapter). Furthermore, the heading does not include : (a) Garments made fiom the quilted textile products in the piece of headin , 58.11 (generally heading 61.01 or 61.02). See Subheading Explanatory Note at the end of the eneral Explanatory Note to this Chapter. (b) Gloves, mittens and mitts, knitted or crocheted (heading 61.16) and other clothing accessories, knitted or crocheted (heading 61.17). 61.14 - Other garments, knitted or crocheted. - Of cotton 61 14.30 - Of man-made fibres 61 14.90 - Of other textile materials 6 114.20 This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. The heading includes, inter alia : (1) Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (2) ClericaI or ecclesiastical garments and vestments (e.g., monks' habits, cassocks, copes, soutanes, surplices). (3) Professional or scholastic gowns and robes. (4) Specialised clothing for airmen, etc. (e.g., airmen's electrically heated clothing). (5) Special articles of a arel, whether or not incorporating incidentally protective components such as pads or pa mg in the elbow, knee or groin areas, used for certain sports or for dancing or gymuastics (e.g., fencing clothing, jockeys' silks, ballet skirts, leotards). However, protective equipment for s orts or games (e-g., fencing masks and breast plates, ice hockey pants, etc.) are excluded &ending 95.06). 61.15- Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted (+). 6115.10 - Graduated compression hosiery (for example, stockings for varicose veins) - Other panty hose and tights : 61 15.21 - - Of synthetic fibres, measuring per single yarn less than 67 decitex 6115.22 - - Of synthetic fibres, measuring per single yarn 67 decitex or more 6 115.29 - - Of other textile materials 6 115.30 - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex 61 15.94 6 1 15.96 6115.99 - Other : - - Of wool or fine animal hair - - Of synthetic fibres - - Of other textile materials This heading covers the following knitted or crocheted goods, without distinction between those for women or girls and those for men or boys : (1) Panty hose and tights designed to cover the feet and legs (hose) and the lower part of the body up to the waist (panty), including those without feet. (2) Stockings and socks (including ankle-socks). (3) Under stockings, used mainly as a protection against the cold. (4) Graduated compression hosiery, e.g., stockings for varicose veins. (5) Sockettes intended to protect the feet or toes of stockings fkom friction or wear. (6) Footwear withqut an outer sole glued, sewn or othenvise affixed or applied to the upper, other than bables' bootees. The heading also covers unfinished stockings, socks, etc., of knitted or crocheted fabric, provided they have the essential character of the finished article. The heading excludes : (a) Stockin s, socks and bootees without an outer sole glued, sewn or otherwise affixed or applied to the ? upper, or babies (heading 61.11). (b) Stockings, socks, etc., other than knitted or crocheted (usually heading 62.17). (c) Knitted footwear with an outer sole glued, sewn or otherwise affixed or applied to the upper (Chapter 64). (d) Leggings and gaiters (including " mountain stockings " without feet) (heading 64.06).
1.- This Chapter applies only to made up knitted or crocheted articles. 2.- This Chapter does not cover : (a) Goods of heading 62.12; (b) Worn clothing or other worn articles of heading 63.09; or (c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.- For the purposes of headings 61.03 and 61.04 : (a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions : - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b) The term “ensemble” means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising : - one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 61.12.