Cotton knit short sleeves, ribbed lapels, ribs on both cuffs, half-opened clothes with 3 buttons on the collar should be classified as cotton knitted T-shirts or pullovers? Cotton knitted long sleeves, round neck, loose outer wear, elastic ribbed cuffs and flat stitching at the hem should be classified as cotton knitted T-shirts or pullovers?
Answer: Cotton knitted short sleeves, ribbed lapels, ribs on both cuffs, and half-open cardigan clothes with 3 buttons on the collar should be included under the heading of cotton knitted pullovers (6110); cotton knitted long sleeves, round neck , Loose outerwear, cuffs with elastic ribbed fabric, hem with flat seam trimming clothes should be classified as cotton knitted T-shirts tariff number (6109). The "T-shirts" referred to in heading 6109 refer to knitted or crocheted lightweight underwear garments, made of cotton or chemical fiber, non-fuzzed, cut-down or terry-weave fabrics, with a single color Or multicolor, whether with or without a pocket, with tight long sleeves or short sleeves, no collar, no buckle, no neckline placket and high or low openings (round, square, boat or V-neckline). In addition to lace, this type of clothing can be printed, knitted or decorated by other methods with advertisements, pictures or text. The hem is usually stitched. Knitted or crocheted pullovers, cardigans, waistcoats (vests), and similar items listed in Tariff 6110, including knitted or crocheted items worn on the upper body, regardless of gender (Vests) and similar products].