WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
62.05 - Men's or boys' shirts. - Of cotton 6205.30 - Of man-made fibres 6205.90 - Of other textile materials 6205.20 With the exception of nightshirts, singlets and other vests of heading 62.07, this heading covers shirts not knitted or crocheted for men or boys including shirts wth detachable collars, dress shirts, sports shirts and leisure shirts. The heading does not cover garments having the character of wind-cheaters, wind-jackets, etc., of headin 62.01, which enerally have a tighterung at the bottom, or of jackets of heading 62.03, which general y have pockets elow the waist. Sleeveless garments are also excluded. f %
1.- This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12). 2.- This Chapter does not cover : (a) Worn clothing or other worn articles of heading 63.09; or (b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.- For the purposes of headings 62.03 and 62.04 : (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 62.07 or