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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.
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 include :(a) Babies' bonnets (heading 65.05). (b) Napkins (diapers) and napkin liners for babies (heading 96.19). (c) Babies' clothing accessories covered more specifically by other Chapters of the Nomenclature.
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