Item 1: Tight fitting garment covering the upper part of the body, made of three different kinds of knitted textile fabric of man- made fibres. It consists of a main fabric and several panels attached to the main fabric: — the main fabric (85 % polyester and 15 % elastane) (single jersey plain knit fabric), and — the firm panels (100 % polyester) (interlock knit fabric), and — the mesh panels (92 % polyester and 8 % elastane) (warp knit fabric). The garment has a round neckline, short close-fitt
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(a) to Chapter 61, Note 1 to Chapter 62, Note 1(b) to Chapter 90 and by the wording of CN codes 6212 and 6212 90 00. Classification under heading 9021 as an orthopaedic appliance is excluded within the meaning of Note 1(b) to Chapter 90, because this garment is a supporting article of textile material whose effect on the organ to be supported (for example, the straightening of the back) derives solely from the elasticity of the article. The different elasticities of the different panels (even the firm panels have a certain amount of elasticity, since they are knitted) create the body-supporting effect. Classification under CN code 6106 20 00 as women’s or girls’ blouses, shirts, shirt-blouses and under CN code 6109 90 20 as T-shirts, singlets and other vests is excluded, because the article primarily has the characteristics of body-supporting garments (the double closing system consisting of a zip and a hook-and-eye closing, the effects due to the combination of the firm knitted panel along the spine and over the shoulders with the more elastic panels and the tension on the posture of the wearer created by the different elasticities). The garment is designed to contribute to the straightening of the back by supporting an upright posture of the wearer. Consequently, the article is designed as body- supporting garment (see the Harmonized System Explanatory Notes to heading 6212) and, therefore, excluded from Chapter 61 within the meaning of Note 2(a) to that Chapter. The article is therefore to be classified under CN code 6212 90 00 as similar articles Documented CN 2026 code: 62129000.
16. Juli 2024