Information for ruling 600012170
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2025
- Expiry date
- 06 Feb 2028
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Women's Bodysuit. It is used in the entertainment industry to simulate a pregnancy bump. The bump shape is made of soft polyurethane foam with an outer layer of platinum silicone rubber. The platinum silicone rubber bump shape is made in 2-part moulds and bonded to the fabric body-suit during the curing process. The cavity is then filled with 2-part expanding soft polyurethane foam. The under bust bodysuit garment is made from knitted nylon lycra fabric (80% Polyamide 20% Elastane). The adjustable shoulder straps are made from clear TPU, these can also be removed. The bodysuit is worn by pulling up over the legs. It is packaged in a heat sealed bag within a plain cardboard box.
- Keywords
-
- KNITTED FABRIC
- FOR ENTERTAINMENT
- OF ELASTANE
- OF NYLON
- OF POLYAMIDE
- OF POLYURETHANE
- OF SILICONE
- OF PLASTIC
- OF LYCRA
- BODYSUIT
- TPU
- GARMENTS
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3B - Has been used as the plastic bump is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Heat sealed bag and cardboard box. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 (1)