Information for ruling 600011845
This section is Advance Tariff Ruling
- Start date
- 07 Jan 2025
- Expiry date
- 06 Jan 2028
- Commodity code
- 6212109000 (opens in new tab)
- Description
- Brassière. A brassière made from fine knitted fabric constructed from a mixture of manmade fibres and cotton. It has wide partially padded adjustable shoulder straps, with shaped cups to fit the breasts with elastication bands at the base of the garment for a firm fit to the body. The bra has embroidered designs on the shoulder straps and cups, it also has a small decorative bow at centre front of the garment. It has adjustable hook and eye fastening at the centre back. The brassières have a lining in the cups, with side openings pockets for the insertion of padding for the enhancement of breasts for (aesthetic purposes) or of false silicone breast form(s) following a breast mastectomy. This does not exclude it from the general use of a common brassière. Customers wishing to enhance their breast size by adding extra shaped padding to the available pockets. Available in various sizes and varying colours. Packed in a cardboard boxes for retail sale.
- Keywords
-
- MASTECTOMY
- FOR WOMEN
- WITH SUPPORTING FUNCTION
- BRASSIERES
- WITH POLYESTER
- KNITTED FABRICS
- WITH HOOK AND EYE FASTENING
- ELASTICATED
- 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 or 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 5(b) has been used to identify the type of packaging: Packed in a cardboard box for retail sale. GIR 6 has been used to classify your product by the terms of subheading 621210 Brassières 8-digit code 621210 Other than in a set made up for retail sale containing a brassières and a pair of briefs. Also Classified in accordance with: Heading 6212 Chapter note 1. Heading 6212 Additional Chapter note 3 Harmonized System Harmonized System Explanatory Notes (HSENs) Note (1) Heading 9021 Additional chapter note 2