THE EXPRESSION " INFANTS' GARMENTS " IS TO BE TAKEN TO APPLY TO :
( I ) GARMENTS FOR YOUNG CHILDREN WHICH ARE NOT IDENTIFIABLE AS FOR WEAR EXCLUSIVELY BY BOYS OR BY GIRLS , AND
( II ) BABIES' NAPKINS .
4 . SCARVES AND ARTICLES OF THE SCARF TYPE , SQUARE OR APPROXIMATELY SQUARE , OF WHICH NO SIDE EXCEEDS 60 CM ARE TO BE CLASSIFIED AS HANDKERCHIEFS ( HEADING NO 61.05 ) .
HANDKERCHIEFS OF WHICH ANY SIDE EXCEEDS 60 CM ARE TO BE CLASSIFIED IN HEADING NO 61.06 .
5 . THE HEADINGS OF THIS CHAPTER ARE TO BE TAKEN TO APPLY TO TEXTILE FABRICS ( OTHER THAN KNITTED OR CROCHETED FABRIC ) CUT TO SHAPE FOR MAKING ARTICLES OF THIS CHAPTER .
HEADING NO 61.09 , HOWEVER , ALSO INCLUDES FABRICS KNITTED OR CROCHETED TO SHAPE FOR MAKING ARTICLES CLASSIFIED IN THAT HEADING , WHETHER IMPORTED AS SEPARATE ITEMS OR IN THE FORM OF A NUMBER OF ITEMS IN THE LENGTH .
ADDITIONAL NOTES
1 . A . FOR THE PURPOSES OF SUBHEADING 61.01 B V C ) , " SUITS AND CO-ORDINATE SUITS " SHALL BE CONSIDERED TO BE SETS OF TWO OR THREE GARMENTS ( OTHER THAN KNITTED OR CROCHETED GARMENTS ) COMPRISING :
( A ) ONE OF THE FOLLOWING GARMENTS COVERING THE LOWER PART OF THE BODY :
- TROUSERS ,
- SHORTS ,
AND
( B ) ONE OR TWO OF THE FOLLOWING GARMENTS COVERING THE UPPER PART OF THE BODY :
- JACKET OR BLAZER ,
- WINDCHEATER , WAISTER JACKET AND THE LIKE ,
- SHIRT ,
- WAISTCOAT , TUNIC OR OTHER OUTER GARMENT OF SUBHEADING 61.01 B V G ) .
ALL THE COMPONENTS OF A SUIT OR CO-ORDINATE SUIT MUST BE OF CORRESPONDING SIZES AND MUST BE MATCHED OR CO-ORDINATED AS REGARDS CUT , MATERIAL , COLOURS , PATTERNS , TRIMMINGS AND STANDARD OF FINISH IN SUCH A WAY AS TO INDICATE CLEARLY THAT THEY HAVE BEEN DESIGNED TO BE WORN TOGETHER BY THE SAME PERSON .
IF A SHIRT FORMS THE ONLY UPPER GARMENT OF SUCH A SET IT MUST FURTHERMORE HAVE THE SAME STRUCTURE ( SAME YARN , SAME WEAVE , ETC . ) AS THE GARMENT COVERING THE LOWER PART OF THE BODY .
61.01
THE TERM " SUITS AND CO-ORDINATE SUITS " ALSO COVERS SETS OF JACKETS OR BLAZERS AND TROUSERS OR SHORTS WHICH NEITHER MATCH NOR CO-ORDINATE BUT WHOSE CORRESPONDING SIZES AND STANDARD OF FINISH INDICATE CLEARLY THAT THEY ARE INTENDED TO BE WORN TOGETHER BY THE SAME PERSON .
B . SETS NOT COVERED BY A , OF WHICH TWO OR THREE COMPONENTS FORM A SUIT OR CO-ORDINATE SUIT WITHIN THE MEANING OF THIS ADDITIONAL NOTE , SHALL REMAIN CLASSIFIED UNDER SUBHEADING 61.01 B V C ) PROVIDED THAT THE SETS DERIVE THEIR ESSENTIAL CHARACTER FROM THESE COMPONENTS .
2 . A . FOR THE PURPOSES OF SUBHEADING 61.02 B II E ) 3 , " SUITS AND CO-ORDINATE