25 Clothing, namely, for babies, both boys and girls, made wholly or substantially in part from PIMA cotton, which includes onesies, cardigans, jackets, dresses, sleepwear, play suits, bodysuits, jumpers in the nature of coveralls, polos, tops, tees, pants, overalls, sweaters, shirts, leggings, coats, shorts, underwear, socks, fleece sweat pants, sweat pants, hats, caps, mittens, baby footies, and converter gowns