This heading covers a category of knitted or crocheted garments for men or boys, characterised by the fact that they are generally worn over all other clothing for protection against the weather.
It includes :
Overcoats, raincoats, car-coats, capes including ponchos, cloaks, anoraks including ski-jackets, wind-cheaters, wind-jackets and similar articles, such as three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines, parkas, padded waistcoats.
The heading does not include :(a) Garments of heading 61.03. (b) Garments made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 (heading 61.13).
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