In accordance with Chapter Note 4 (a) the expression babies garments and clothing accessories applies to articles for young children of a body height not exceeding 86 cm. It also covers babies napkins (diapers).
This heading includes, inter alia, matinee coats, pixie suits, rompers, infants bibs, gloves, mittens and mitts, tights and babies bootees without an outer sole glued, sewn or otherwise affixed or applied to the upper, not knitted or crocheted.
It should be noted that articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09 (see Chapter Note 4 (b)).
This heading does not cover napkins (diapers) for babies, of paper, cellulose wadding or webs of cellulose fibres (heading 48.18) or of textile wadding (heading 56.01). Nor does it cover babies bonnets (heading 65.05) or babies clothing accessories covered more specifically by other Chapters of the Nomenclature.
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