HS 6114: Other garments, knitted or crocheted.

Note esplicative

59 excludes fabrics in which the impregnation, coating or covering cannot be seen with the naked eye, with no account taken of any resulting change in colour. This would exclude the work shirt from being classified under heading 59.07; Therefore the goods are excluded from heading 62.10. Explanatory note to heading 62.11 states that Explanatory Note to heading 61.14 concerning other garments...

Source: advance_ruling (8000002824)

Therefore the goods are excluded from heading 62.10. Explanatory note to heading 62.11 states that Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading. Explanatory note to heading 61.14 states "The heading includes, inter alia : other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc."

Source: advance_ruling (8000002824)

Leggings and skirts are classified under the same heading. Therefore, the skegging at issue cannot be classified by GIR 3 under heading 61.04 for the legging or the skirt, but is classified by GIR 1 under heading 61.14 as another garment. The Explanatory Notes to heading 61.14 state "This heading covers knitted or crocheted garments which are not included more specifically in the preceding...

Source: advance_ruling (C-2015-001456)

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-2018-005297)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. 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...

Source: advance_ruling (C-2017-003001)

Chapter 61 Notes (10)

1. 1. This Chapter applies only to made up knitted or crocheted articles.

2. 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. 3. For the purpose 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...

4. 4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments. “Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or...

5. 5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. 6. For the purpose of heading 61.11: • (a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; • (b) Articles which are, prima facie , classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.

7. 7. For the purpose of heading 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of: • (a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or • (b) a "ski ensemble", that is, a set of...

8. 8. Garments which are, prima facie , classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.

9. 9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings ...

10. 10. Articles of this Chapter may be made of metal thread.

Other garments, knitted or crocheted.

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