Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002303)

Coverage extends from the neck to the waist or below the waist, and includes the shoulders, armholes, back, and stomach. The upper garment needs to be pulled over the head to get on. As per Explanatory Notes to headings 61.10, the good at issue meets the terms of heading 61.10.

Source: advance_ruling (C-2016-006773)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2018-005300)

This subheading is correct. Even though the garment is part of a loungewear collection, it does not feature the characteristics of sleepwear but those of a hoodie cardigan. As per Note 2(A) to Section XI and Explanatory Notes to heading 61.10, the good at issue meets the terms of subheading 6110.20.

Source: advance_ruling (C-2019-003929)

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted This heading covers garments intended to cover the upper part of the body, with or without sleeves, with any type of neckline, with or without collar, with or without pockets. These garments generally have welts or ribbing at the bottom, around the opening, the sleeve-ends or the armholes. They can be made of...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of Kashmir (cashmere) goats See the HS Explanatory Note to subheading 5102 11 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Lightweight fine knit roll, polo or turtleneck jumpers and pulloversThe following garments are considered as lightweight roll, polo or turtleneck jumpers and pullovers: lightweight close-fitting, fine-knit garments covering the upper part of the body, in one or more colours, with or without sleeves and having a roll, polo or turtleneck without opening.The term ‘fine knit’ means fine knitting...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Lightweight fine knit roll, polo or turtleneck jumpers and pullovers See the explanatory note to subheading 6110 20 10 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[42]“Soccer goalkeeper jerseys”are classified in Chapters 61 and 62 in accordance with the notes to Chapter 95 and the explanatory notes to heading No. 61.10 and heading No. 95.06, as well as WCO Classification Opinion 6110.30/1.

Source: citt_decision (AP-2020-011)

[55]Accordingly, the Tribunal is satisfied that the goods in issue are classified in heading No. 95.06 as“protective equipment for sports or games”, as set out in the explanatory notes to that heading.

Source: citt_decision (AP-2020-011)