Commission Regulation (EC) No 1559/2004
Of 24 August 2004 — CELEX 32004R1559
Description of the goods
Single-coloured knitted garment made of synthetic fibres (100 % polyester), sleeveless, covering the upper part of the body. It has a V-neck, a complete opening at the front, fastening left over right by means of press studs, wide armholes, no pockets or lining. There are two reflective horizontal strips right round the garment. (Waistcoat) (See photograph No 634) (*1)
Reasons
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(e) to Section XI, notes 1 and 9 to Chapter 61 and the wording of CN codes 6110, 6110 30 and 6110 30 91. This garment has the objective characteristics of a waistcoat. See the HS and CN Explanatory Notes to heading 6110.