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Issues: Whether the imported goods declared as "girls tight" were classifiable under Chapter 61 as knitted or crocheted articles of apparel, or under Chapter 62 as articles of apparel not knitted or crocheted.
Analysis: Classification depended on the nature of the fabric construction rather than merely on the description of the goods or their fibre composition. Chapter 61 covers articles of apparel and clothing accessories only when they are knitted or crocheted, as reflected in Chapter Note 1 to Chapter 61. Chapter 62 applies to the corresponding articles when they are not knitted or crocheted. The record showed that the disputed goods were made of woven fabric, and the importer had also accepted that the goods were made of woven fabric containing synthetic fibre and viscose. Since the goods were not knitted or crocheted, the claim for classification under Chapter 61 could not be accepted.
Conclusion: The goods were correctly classified under Chapter 62046990, and the appellant's claim under Chapter 61 was rejected.