25 (Based on 44(e)) Clothing, namely, sweaters and sweatshirt, shirts, polo shirts, blouses, shell tops, T-shirts, tank tops, crop tops, camisoles, vests, tunics, cardigans, clothing wraps, trousers, pants, chinos, shorts, skorts, jeans, leggings, jeggings, joggers, tracksuits, loungewear, dresses, jumpsuits, play suits, dungarees, skirts; outer clothing, namely, gilets, capes, jackets, quilted jackets, suit jackets, blazers, kimonos, jumpers, knitwear sweaters, hoodies, coats, parkas, ponchos, hand muffs; aprons, jerseys, underwear, underclothing, pyjamas, nightwear, dressing gowns, bath robes, bodysuits, hosiery, shapewear, corsets being clothing, nighties, underpants, cuffs; beach clothes, namely, swimming caps, swim wear, bikinis, tankinis, swimming trunks, swim suits; suspenders, suspender belts; waterproof clothing, namely, waterproof jackets and waterproof pants; footwear; boots, shoes, sandals, slippers, caps being headwear, hats; headwear; lingerie, socks, gloves, scarves, ties as clothing, clothing belts