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61.01 ‑ Men's or boys' overcoats, car‑coats, capes, cloaks, anoraks (including ski‑jackets), wind‑cheaters, wind‑jackets and similar articles, knitted or crocheted, other than those of heading 61.03.
This heading covers a category of knitted or crocheted garments for men or boys, characterised by the fact that they are generally worn over all other clothing for protection against the weather.
It includes :
Overcoats, raincoats, car‑coats, capes including ponchos, cloaks, anoraks including ski‑jackets, wind‑cheaters, wind‑jackets and similar articles, such as three‑quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines, parkas, padded waistcoats.
The heading does not include :(a) Garments of heading 61.03. (b) Garments made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 (heading 61.13).
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