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Information for ruling 600010740

This section is Advance Tariff Ruling

Start date
18 Jul 2024
Expiry date
17 Jul 2027
Description
Product is a knitted turquoise sports bra with a front half zip. It is cropped in length and provides coverage and support during workouts. It is made from nylon fabric and elastane fabric. Sold in ladies sizes 8, 10, 12, 14, 16 and 18. Packaged in plastic packaging.
Keywords
  • OF ELASTANE
  • BRASSIERES
  • KNITTED
  • SPORTSWEAR
  • OF NYLON
  • RANGE OF SIZES
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 that 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 of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 6212 - Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted GIR 5b - has been used to identify the type of packaging as in plastic packaging. 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: Chapter note 1 to chapter 62 The Harmonized System Explanatory Notes (HSENs) to heading 6212