35 (Based on 44(e)) On-line retail store services featuring leather bags, suitcases and wallets, purses, backpacks, umbrellas, bags for carrying pets, leather credit card cases, luggage, shoes, sandals, pants, jeans, jumpers, coats, skirts, jackets, shirts, t-shirts, sweaters, dresses, swimming suits, underwear, headwear, mufflers as neck scarves, belts for clothing, socks