Explanatory notes
… the expression “babies’ garments and clothing accessories” applies to articles for young children of a body height not exceeding 86 cm. This heading includes, inter alia , matinée coats, pixie suits, rompers, infants’ bibs, … ( heading 65.05 ). (b) Napkins (diapers) and napkin liners for babies ( heading 96.19 ). (c) Babies’ clothing …