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Information for ruling 600014181

This section is Advance Tariff Ruling

Start date
01 Dec 2025
Expiry date
30 Nov 2028
Description
A women's brassiere Materials: Main - polyamide 92%, elastane 8% Lining - polyamide 75%, elastane 25% Pad - PET 60%, PU 40% Various sizes
Keywords
  • OF ELASTANE
  • OF POLYAMIDE
  • BRASSIERES
  • SPORTSWEAR
  • WOMENS GARMENT
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 621210 – Brassières 8 digit code 62121090 - Other than in a set made up for retail sale containing a brassière and a pair of briefs Also classified in accordance with: Chapter note 1 HSEN to 6212