COMMISSION REGULATION
(EC) No 155/2008
of 21 February 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 consisting of two preformed soft cellular plastic cups covered on both surfaces with knitted fabric. Knitted bands are sewn on to the edges of the cups to reinforce their oval shape. The cups are joined together with a magnetic metal clasp. The inside of each cup is coated with an adhesive which is protected by a plastic film. Following removal of the plastic film, the adhesive enables the cups to adhere to the breasts when in direct contact with the skin. The article is designed to be worn next to the skin. (brassière) (See photographs Nos 643A and 643B)(1) |
6212 10 90 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 2(a)(5) to Chapter 59 and 2(a) to Chapter 61 and the wording of CN codes 5903, 6212, 6212 10 and 6212 10 90. As the cellular plastic of the cups is combined with textile fabric on both faces, the textile fabric is regarded as having a function beyond that of mere reinforcement within the meaning of note 2(a)(5) to Chapter 59, it confers the essential character of textile to the combined material of the cups and consequently is considered to be the constituent material of the article (see also the HS Explanatory Notes to Chapter 39, General, ‘Plastics and textile combinations’, (d) and seventh paragraph). Thus, the article is a textile article of section XI and not a plastic article of apparel of subheading 3926 20. The article has the characteristics of a brassière, i.e. the oval shaped, preformed, cellular plastic cups which are reinforced along the edges, together with the magnetic metal clasp hold the breasts in place. Instead of the classic straps reaching around the back of the body, this article adheres to the body by means of an adhesive coating on the inside of the cups. Due to the thickness of the cellular plastic cups when attached to the underside of the breasts, it gives support by pushing the breasts up. Moreover, when putting the article on, the upper part of the cups is fixed as high as possible to the skin above the breasts and consequently the breasts which are inside the cups are lifted up 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 classified as a brassière in heading 6212, because this heading includes brassieres of all kinds (see also the HS Explanatory Notes to heading 6212, second paragraph, (1)). |
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[Bild bitte in Originalquelle ansehen] |