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61.07 ‑ Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.

This heading covers two separate categories of knitted or crocheted clothing for men or boys, namely, underpants, briefs and similar articles (underclothing) and nightshirts, pyjamas, bathrobes (including beachrobes), dressing gowns and similar articles.
The heading does not include singlets and other vests (heading 61.09).
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