Information for ruling 600013079
This section is Advance Tariff Ruling
- Start date
- 13 May 2025
- Expiry date
- 12 May 2028
- Commodity code
- 6212900000 (opens in new tab)
- Description
- Knitted Vest with Fitted Bra Fitted cotton vest with a built in fitted bra. The fitted bra is designed to allow the wearer to wear the vest top without a separate bra. Made from cotton and elastane. Packaged for retail sale.
- Keywords
-
- NOT WIRED FOR SUPPORT, GARMENTS
- OF ELASTANE
- VESTS, UNDERGARMENTS
- BRASSIERES
- KNITTED
- OF COTTON
- 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 6 has been used to classify the goods to subheading level 621290 – Other than elsewhere specified Also classified in accordance with: Chapter 62 Note 1 Harmonised System Explanatory Notes (HSENs) to 6212 refers