COMMISSION REGULATION
(EC) No 1028/2008
of 19 September 2008
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
Article made up of knitted fabric of different colour, of man-made fibres. The fabric is suitable for swimwear. The article is to be worn next to the skin, reaching down to just below the bust. Two triangle-shaped pieces of textile fabric form cups for the breasts, when the article is worn. Each of the two triangles is lined with a single-coloured knitted fabric and is hemmed at the three edges. The hem at the lower edge forms a tunnel through which an elastic textile string is passed. An elastic textile string is sewn on the pointed upper edge of each triangle. The two vertical elastic strings are tied behind the neck and the horizontal elastic string is tied at the back of the wearer. (brassiere) (See photographs Nos 644 A, 644 B and 644 C)(1) |
6212 10 90 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(a) to Chapter 61 and the wording of CN codes 6212, 6212 10 and 6212 10 90. Although, from its general appearance, cut and nature of fabric the article appears to be an upper part of a two-piece bathing costume (‘bikini’), classification in heading 6112 (swimwear) is excluded, because the article lacks the lower part of the ‘two-piece bathing costume’. See also the HS Explanatory Notes to heading 6112, (C). Moreover, the article is not an ‘incomplete article’ of heading 6112 (swimwear) within the meaning of GIR 2 (a), because the article does not have the essential character of the complete article (i.e. a two-piece bathing costume), since it cannot be used for swimming as such. The article has the characteristics of a brassiere, since by means of the textile strings the two triangle-shaped pieces of textile fabric form cups for the breasts, when the article is worn. By tying the horizontal and vertical strings tightly around the body, allows the breasts to be raised and supported. Thus, the article is of a kind ‘designed for wear as body-supporting garment’ within the meaning of the HS Explanatory Notes to heading 6212, first paragraph. Furthermore, like other brassieres, the article is designed to be worn next to the skin. The article is to be classified as a brassiere in heading 6212, because this heading includes brassieres of all kinds (see the HS Explanatory Notes to heading 6212, second paragraph, (1)). |