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Information for ruling 600015074

This section is Advance Tariff Ruling

Start date
26 Feb 2026
Expiry date
25 Feb 2029
Description
The product is a swimwear ombre triangle bikini top. It is made from polyamide, metalized yarn and elastane, which is knitted, with a cup lining of polyester (not padded) and elastane and a zinc alloy ring in the centre of the bust. It comes in sizes XXS, XS, S, M, L and XL. The bikini top ties at the back and back of the neck
Keywords
  • OF POLYESTER
  • BIKINIS
  • KNITTED FABRICS
  • RANGE OF SIZES
  • OF ELASTANE
  • SWIMMING ARTICLES
  • BRASSIERES
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 Brassières 8 Digit Code 62121090 Other than in a set made up for retail sale containing a brassiere and a air of briefs. Also classified in accordance with: Chapter note 1 to chapter 62 The Harmonized System Explanatory Notes (HSENs) to heading 6212