6110 · 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 any type of knitted or crocheted material, including light or fine-knit fabrics, of any textile fibre.
They may have any form of decoration, including lace or embroidery.
The following are examples of garments falling in this heading:
1. jerseys and pullovers including sweatshirts (with a vee neck, crew neck, round or boat neck or with a roll, polo or turtleneck) that are put on by being pulled over the head and generally have neither an opening in the neckline nor a fastening system;
2. similar garments to those of the previous subparagraph, with or without collar, but having a partial opening at the neckline, for example, at the front or on the shoulder, which is closed by buttons or other means of fastening;
3. waistcoats and cardigans which have a full length opening in the front with or without buttons or other means of fastening, with or without collar;
4. garments known as ‘twinsets’ consisting of a pullover with or without sleeves and a cardigan with long or short sleeves. These garments must be of corresponding sizes and of the same material and colours. Patterns and decoration when present, must also be the same on both garments;
5. garments described in any of the previous indents made of lightweight material of the type used for T-shirts or similar garments, having a drawstring, a ribbed waistband or other means of tightening at the bottom.
This heading does not include:
(a) women's or girls' blouses (heading 6106);
(b) anoraks, windcheaters, wind-jackets and similar articles (heading 6101 or 6102 as appropriate);
(c) T-shirts, singlets and other vests (heading 6109).