Information for ruling 600014830
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2026
- Expiry date
- 14 Jan 2029
- Commodity code
- 6212109000 (opens in new tab)
- Description
- A crop top, this is made of elastic knitted nylon fabric. The item has backstraps and padded cups. The item has an elasticated bottom, which provides a secure fit and support whilst doing sports and exercise.
- Keywords
-
- BRASSIERES
- PUT UP FOR RETAIL SALE
- KNITTED
- SPORTSWEAR
- TEXTILE ARTICLES
- WOMENS
- 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 of 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 Brassieres 8 Digit Code 62121090 Other than in a set made up for retail sale containing a brassiere and a pair of briefs. Also classified in accordance with: Section note 7 to chapter 62 Chapter note 1 to heading 6212 The Harmonized System Explanatory Notes (HSENs) to heading 6212