Customs Tariff
Chapter 62
Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).
2. This Chapter does not cover:
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3. For the purposes of headings 62.03 and 62.04:
(a) The term "suit" means a set of garments composed of two or three pieces made up, in
respect of their outer surface, in identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more
panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition
whose front is made from the same fabric as the outer surface of the other components of the set and
whose back is made from the same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or
shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and
composition; they must also be of the same style and of corresponding or compatible size. However,
these components may have a piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers),
the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits,
the skirt or divided skirt, the other garments being considered separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all
the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the
back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short
at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps
revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) The term "ensemble" means a set of garments (other than suits and articles of heading
62.07 or 62.08), composed of several pieces made up in identical fabric, put up for retail sale, and
comprising:
- one garment designed to cover the upper part of the body, with the exception of waistcoats which
may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of
trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided
skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and
composition; they also must be of corresponding or compatible size. The term "ensemble"
does not apply to track suits or ski suits, of heading 62.11.
4. For the purposes of heading 62.09:
(a) The expression "babies' garments and clothing accessories" means articles for young
children of a body height not exceeding 86 cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of
this Chapter are to be classified in heading 62.09.
5. Garments which are, prima facie, classifiable both in heading
62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in
heading 62.10.
6. For the purposes of heading 62.11, "ski suits" means
garments or sets of garments which, by their general appearance and texture, are identifiable as
intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a) A "ski overall", that is, a one-piece garment designed to cover the upper and the
lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or
footstraps; or
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up
for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide
fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib
and brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in
paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture,
style and composition whether or not of the same colour; they also must be of corresponding or
compatible size.
7. Scarves and articles of the scarf type, square or approximately
square, of which no side exceeds 60 cm., are to be classified as handkerchiefs (heading 62.13).
Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading 62.14.
8. Garments of this Chapter designed for left over right closure at
the front shall be regarded as men's or boys' garments, and those designed for right over left
closure at the front as women's or girls' garments. These provisions do not apply where the cut of
the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments are to be classified in the headings covering women's or girls' garments.
9. Articles of this Chapter may be made of metal thread.
| Basic duty |
| Additional Duty (CVD) |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |