Information for ruling 600010366
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 6212109000 (opens in new tab)
- Description
- A mastectomy bra intended to be worn post surgery. It is a seamless 4 way stretch knitted bra with built in compression zones. The bra is intended to be worn to hold dressings in place after surgery. It includes a protection anti-micro bacterial application which is worn in close contact to wounds. The bra also provides stability for breast implants and intended to hold small prothesis in place. It is fitted in hospital after breast surgery and to stay in place for a minimum of 6 weeks. It is made from 89% polyamide and 11% Elastane, and has 8 hook and eye fastenings for securing in place at the front, and it covers the upper body. The product is packed in a resealable polythene bag with card insert.
- Keywords
- BRA KNITTED FOR WOMEN STRAPS WITH HOOK AND EYE FASTENING MASTECTOMY
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 6212 - Brasseries, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. GIR 5(b) Used to identify the type of packaging. The product is packed in a resealable polythene bag with card insert. GIR 6 has been used to classify the goods to subheading level 621210 - Brassieres. 8 Digit Code 62121090 - other than in a set made up for retail sale containing a brassiere and a pair of briefs. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6212