Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading [6212](/headings/6212)). 2. This chapter does not cover: a. worn clothing or other worn articles of heading [6309](/headings/6309); or b. orthopaedic appliances, surgical belts, trusses or the like (heading [9021](/headings/9021)). 3. For the purposes of heading [6203](/headings/6203) and [6204](/headings/6204): 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 of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a 'suit' must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. The term 'suit' includes the following sets of garments, whether or not they fulfil all the above conditions: - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. b. the term 'ensemble' means a set of garments (other than suits and articles of heading [6207](/headings/6207) or [6208](/headings/6208)) composed of several pieces made up in identical fabric, put up for retail sale, and comprising: - one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term 'ensemble' does not apply to track suits or ski suits, of heading [6211](/headings/6211). 4. Headings [6205](/headings/6205) and [6206](/headings/6206) do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading [6205](/headings/6205) 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 partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar. 5. For the purposes of heading [6209](/headings/6209): a. the expression 'babies' garments and clothing accessories' means articles for young children of a body height not exceeding 86cm; b. articles which are, prima facie, classifiable both in heading [6209](/headings/6209) and in other headings of this chapter are to be classified in heading [6209](/headings/6209). 6. Garments which are, prima facie, classifiable both in heading [6210](/headings/6210) and in other headings of this chapter, excluding heading [6209](/headings/6209), are to be classified in heading [6210](/headings/6210). 7. For the purposes of heading [6211](/headings/6211), '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 garments composed of two or three pieces, put up for retail sale and comprising: - one garment such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and - one pair of trousers, whether or not extending above waist-level, one pair of breeches or one bib and brace overall. The 'ski ensemble' may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a 'ski-ensemble' must be made up in a fabric of the same texture, style and composition, whether or not of the same colour; they also must be of corresponding or compatible size. 8. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60cm, are to be classified as handkerchiefs (heading [6213](/headings/6213)). Handkerchiefs of which any side exceeds 60cm are to be classified in heading [6214](/headings/6214). 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 covering women's or girls' garments. 10. Articles of this chapter may be made of metal thread. ### Additional chapter notes 1. For the application note 3 (b) of this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note. For this purpose, the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed. Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours. All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble. 2. Headings [6209](/headings/6209) and [6216](/headings/6216) include gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are: - made up from textile fabrics (other than knitted or crocheted) impregnated, coated or covered with plastics or rubber of heading [5903](/headings/5903) or [5906](/headings/5906), or - made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with plastics or rubber. Where textile fabrics (other than knitted or crocheted) serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapters [39](/chapters/39) or [40](/chapters/40), even if they are made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (Note 2(a)(5) and note 5, last paragraph to Chapter [59](/chapters/59)). 3. Code [6212 10 90](/commodities/6212109000) includes knitted brassières (so-called mastectomy bras), which typically comprise adjustable broad padded shoulder straps, centrally positioned over the breasts, with shaped cups and elastication at the back part of the base. The articles are closed by means of an adjustable ‘hook and eye fastening’. The brassières have a lining in the cups, with side openings for the insertion of padding for the enhancement of breasts (aesthetic purposes) or for the insertion of breast forms following a mastectomy.