Classification of imported girls slips: knitted synthetic undergarments distinguished from brassieres, classified under knitted slips tariff.

Classification of imported girls' slips composed of knitted man-made fibres is addressed by distinguishing slips from brassieres based on three features: beginning above bust or at waist, shoulder straps, and absence of moulded cups or structural support. The garments lack padding, boning or compression and thus fall outside the functional and structural scope of heading covering brassieres. The HSN explanatory notes distinguishing knitted undergarments (heading 6108) from non-knitted (heading 6208) lead to application of the most specific description principle, resulting in classification under tariff item for knitted slips of man-made fibres. Classification is subject to physical verification at import.

---

---

Issues: Whether the goods described and depicted (girls' knitted slips of synthetic man-made fibres) are classifiable under Heading 6108 (subheading 61081110) of the First Schedule to the Customs Tariff Act, 1975, or whether they fall under Heading 6212 or Heading 6208.

Analysis: The classification is governed by the General Rules for the Interpretation of the Import Tariff. The terms of the competing headings 6108, 6208 and 6212 and relevant Chapter/Section notes are to be examined first. Heading 6108 covers knitted or crocheted slips and similar underclothing for women or girls; Heading 6208 covers similar articles not knitted or crocheted; Heading 6212 covers body-supporting garments (brassieres, girdles, corsets) whether knitted or not. The goods presented possess the distinguishing features of slips: they begin above the bust or at the waist, are held in place with shoulder straps, and do not include moulded cups, boning, or specialised support structures characteristic of brassieres. The HSN Explanatory Notes indicate knitted articles of this kind belong to Heading 6108, and articles designed to support or shape (body-supporting garments) fall under Heading 6212. Where two headings are potentially applicable, Rule 3(a) of the GRI requires selecting the heading providing the most specific description; subheading 61081110 specifically describes slips of synthetic fibres, knitted or crocheted.

Conclusion: The goods are classifiable under Heading 6108, subheading 610811, specifically tariff item 61081110 as "girl's slip of synthetic man-made fibres, knitted or crocheted"; classification under Headings 6212 or 6208 is not warranted. This ruling has prospective effect and applies to imports made after the advance ruling application.

---