The provisions of the Explanatory Note to heading 61.12 concerning track suits, ski suits and swimwear and of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading. However, the track suits of this heading may be lined.
It should be noted that, unlike heading 61.14 this heading also covers tailored waistcoats separately presented, not knitted or crocheted. This heading also includes fabric in the piece, with the weft threads omitted at regular intervals, from which loin-cloths can be obtained by simple cutting and without further fabrication. Separate loin-cloths are also included.
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