This heading covers underclothing for men or boys (singlets and other vests, underpants, briefs and similar articles), not knitted or crocheted.
The heading also includes nightshirts, pyjamas, bathrobes (including beachrobes), dressing gowns and similar articles for men or boys (garments usually worn indoors).
It should be noted that knitted or crocheted articles of this kind are to be classified in heading 61.07 or 61.09, as the case may be.
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