autres

2017/1167

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6212 , 6212 10 and 6212 10 90 . The article has the objective characteristics (the form and the construction) of a brassière of heading 6212 , which includes brassières of all kinds (see also the Harmonised System Explanatory Notes to heading 6212 , second paragraph (1)). Although the article can also be worn by women following a mastectomy, classification under heading 9021 as an orthopaedic appliance or as a part or accessory of an artificial part of the body is excluded because, at the time of importation, the objective characteristics of the product are those of a brassière of heading 6212 and do not give any indication of the final use (for aesthetic or medical purposes). The side openings do not make the brassière a product of heading 9021 as they can serve both for the insertion of breast forms following a mastectomy and for the insertion of padding for the enhancement of breasts (aesthetic purposes). Similarly, the broad shoulder straps, centrally positioned over the breasts are a common feature for bigger cup brassières of heading 6212 . Therefore, the article is to be classified under CN code 6212 10 90 as a brassière. Documented CN 2026 code: 62121090.

1028/2008

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)). Documented CN 2026 code: 62121090.

155/2008

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)). Documented CN 2026 code: 62121090.

Amoena Ltd contre Commissioners for Her Majesty's Revenue and Customs

Arrêt de la Cour (dixième chambre) du 19 décembre 2019.#Amoena Ltd contre Commissioners for Her Majesty's Revenue and Customs.#Renvoi préjudiciel – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Positions 6212 et 9021 – Soutiens-gorge post-mastectomie – Règlement d’exécution (UE) 2017/1167 – Validité – Notion d’“accessoires” – Coopération loyale.#Affaire C-677/18.

Lutz GmbH contre Hauptzollamt Hannover

Arrêt de la Cour (neuvième chambre) du 19 octobre 2017.#Lutz GmbH contre Hauptzollamt Hannover.#Renvoi préjudiciel – Règlement (CEE) no 2658/87 – Union douanière – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Positions tarifaires – Sous-position 6212 20 00 (Gaines – culottes) – Notes explicatives de la nomenclature combinée – Notes explicatives du système harmonisé.#Affaire C-556/16.