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This heading covers underclothing for women or girls (singlets and other vests, slips, petticoats, briefs, panties and similar articles), not knitted or crocheted.

The heading also includes nightdresses, pyjamas, negliges, bathrobes (including beachrobes), dressing gowns and similar articles for women or girls (garments usually worn indoors).
It should be noted that knitted or crocheted articles of this kind are to be classified in heading 61.08 or 61.09, as the case may be.
This heading also excludes brassieres, girdles, corsets and similar articles (heading 62.12).
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