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HS
제6106호의 해설

61.06 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted.

This heading covers the group of knitted or crocheted women’s or girls’ clothing which comprises blouses, shirts and shirt-blouses.
This heading does not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm (see Chapter Note 4).
Garments not regarded as women’s or girls’ blouses, shirts or shirt-blouses and excluded from this heading in accordance with Chapter Note 4 are generally classified as follows :
- Having pockets below the waist; as jackets of heading 61.04 or as cardigans of heading 61.10.
- Having a ribbed waistband or other means of tightening at the bottom of the garment, or having an average of less than 10 stitches per linear centimetre; heading 61.02 or 61.10.


Furthermore, the heading does not include :

(a) T-shirts, singlets and other vests (heading 61.09).

(b) Garments made up of fabrics of heading 59.03, 59.06 or 59.07 (heading 61.13).

(c) Smocks and similar protective garments of heading 61.14.

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