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62.05 ‑ Men's or boys' shirts.
With the exception of nightshirts, singlets and other vests of heading 62.07, this heading covers shirts not knitted or crocheted for men or boys including shirts with detachable collars, dress shirts, sports shirts and leisure shirts.
The heading does not cover garments having the character of wind‑cheaters, wind‑jackets, etc., of heading 62.01, which generally have a tightening at the bottom, or of jackets of heading 62.03, which generally have pockets below the waist. Sleeveless garments are also excluded.
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