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Information for ruling 600014282

This section is Advance Tariff Ruling

Start date
01 Dec 2025
Expiry date
30 Nov 2028
Description
A back brace designed to help instantly improve posture and alignment. The back brace encourages a straighter, more upright position when sitting, standing, or walking. Secured by fitting padded straps over the shoulders, and a wide band secured around the waist. Ideal for use at home, at work, or even while out and about. Material- Knitted Main Fabric- 100% polyester with a filling of SBR (styrene- butadiene rubber) Elastic band- 44% Elastodiene , 30% Nylon, 26% Polyester Piping- 90% Polyester, 10% Elastane Ribbon- 100% Polyester Fastener- 60% polyester, 40% Nylon Plastic Buckle- 100% POM
Keywords
  • WITH SUPPORTING FUNCTION
  • BACKS
  • VESTS, UNDERGARMENTS
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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 6212 - brassieres, 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 within this heading. Also classified in accordance with: Section XI Note 7 (g) Harmonised System Explanatory Notes (HSENs) to 6212 Harmonised System Explanatory Notes (HSENs) to Chapter 90 Note 1 (B) Harmonised System Explanatory Notes (HSENs) to 9021 Note (C)