| Clothes (clothing) |
Any article of apparel for humans, including pants, shirts and blouses, dresses, coats, jackets, belts, hats, undergarments, and multiple-piece garments sold as a set, if $100 or less. |
| Shoes |
All footwear, except skis, swim fins, roller blades, and roller-skates. |
| Accessory Items |
Jewelry, non-prescription eyeglasses, watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, scarves, ties, headbands, hats, belts and belt buckles, and other traditional accessory items. |