TaxTMI 
TaxTMI 
2026 (1) TMI 795
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....aneous items. The Company is a proprietorship firm. Its business strategy is to import and sell women unbranded apparels to the customers directly. The Company is in this business since September 2019 covering product categories such as different types of readymade garments for different age groups. Product and its use: 1.2. The product intended to be imported is various styles of Girl's Slip comprising of: a. Girls' Slip Model No. S017 b. Girls' Slip Model No. 4016 Model No. S017 is a girls' slip with following specification Particulars Specifications Width / Size 27 cm Length 26 cm Composition 90% Nylon and 10% Spandex Model No. 4016 is a Girls' Slip with following specification: Particulars Specifications Width/Size 28 cm Length 16 cm(Shoulder Strap is not included) Composition 90% Nylon and 10% Spandex 1.3. The subject goods are various styles of female/girl's inner wear which are made up of knitted synthetic fibres. The photograph of the subject goods are enclosed below as Figure 1 and 2. 1.4. The Subject Goods are Girl's slips which are undergarment worn ben....
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....r crocheted articles. Further, the Explanatory Notes to Chapter 61 also mentioned that this heading covers two separate categories of knitted or crocheted clothing for women or girls, namely slips, petticoats, briefs, panties and similar articles (underclothing) and nightdresses, pyjamas, négligés, bathrobes (including beach-robes), dressing gowns and similar articles. Further, the heading does not include singlets and other vests (heading 61.09). Since the Subject Goods are knitted and are made of man-made fibres, the same are covered under this heading. 1.6.2. In this regard we rely on the US Customs Cross Ruling on a similar product as well. The same is reproduced below. NY h88286 Mar 21, 2002 Type: Classification * HTSUS: 6108.11.0020 CLA-2-61: RR:NC:TAB:354 H88286 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a slip from China Dear Mr. Stack: In your letter dated February 25, 2002, on behalf of Avon Products, Inc., you requested a classification ruling. The sample will be return....
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....IMILAR ARTICLES AND PARTS THEREOF, WHETHER OR NOT KNITTED OR CROCHETED" 1.6.4. Chapter Note 1 to Chapter 62 states that the Chapter covers only made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12). 1.6.5. Further, the explanatory notes to Heading 6208 in HSN 2022 states that: "the heading covers underclothing for women or girls (singlets and other vests, slips, petticoats, briefs, panties and similar articles), not knitted or crocheted. The heading also includes nightdresses, pyjamas, négligés, bathrobes (including beachrobes), dressing gowns and similar articles for women or girls (garments usually worn indoors). 1.6.6. It should be noted that knitted or crocheted articles of this kind are to be classified in heading 61.08 or 61.09, as the case may be. 1.6.7. This heading also excludes brassieres, girdles, corsets and similar articles (heading 62.12)" 1.6.8. The Subject Goods are knitted, hence as explained in the Explanatory Notes stands excluded from inclusion under 6208 and also as discussed earlier being not brassieres the same are also excluded from....
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....comments, which are reproduced as under: 2.2. Applicant is eligible in terms of Section 28-E(c) of the Customs Act'1962 to seek advance ruling. 2.3. As per available records in the assessment group, no other application on this subject is pending before any tribunal or courts. 2.4. As per the declaration made by the importer in CAAR-1, the import of the impugned goods is a proposed activity only. 2.4. The appropriate classification of Goods to be discussed here are various styles of Girl's Slip which are made up of Knitted synthetic fibers. For the above, the following Customs Tariffs heading are to be examined: a) CTH 61081110- as "Slips and petticoats of man made synthetic fibers" b) CTH 62081100-as "Slips and petticoats of man made fibers" c) CTH 62121000-as Brassieres 2.5. The Goods declared as Slips are classifiable under 6108 if the same are Knitted or crocheted. Explanatory notes to heading 6108 states that: "this heading covers two separate categories of Knitted or crocheted clothing for women or girls namely slips, petticoats, briefs, panties and similar articles (underclothing) etc .... 2.6. The Goods ....
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....me time to file rebuttal and same was granted by the Authority. 4. Additional Submission: 4.1. The present submission is being filed consequent to the reply filed by the department to the Advance Ruling Application of the Applicant, a copy of which was provided to the Applicant during the Personal Hearing held on 02.09.2025. At the outset, Applicant is grateful for the patient hearing granted to them on 02.09.2025. 4.2. The Advance Ruling Application has been filed by the Applicant seeking correct classification of "Unbranded Girls Slips of various type". As per the Applicant, the products merit classification under Heading 6108, specifically under Tariff Item 61081110. However, in its reply to the Advance Ruling Application, the department has contended that the subject products are classifiable under Heading 6212. 4.3. It is submitted that the department has drawn conclusions based on the photographs submitted, stating that the garments "resemble a brassiere" due to the presence of "shoulder straps and elasticized bottom bands." In this regard, it is clarified that it contains both images of slips and brassieres deliberately and clearly marked, solely for the purpose ....
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....not include (i) shaped or structured elements; (ii) underwires, boning, or moulded cups; and (iii) any design features aimed at supporting or holding parts of the body, therefore, the subject goods are not covered under Heading 6212. 4.8. The Applicant submits that the correct classification of the subject goods is under CTH 61081110 as these garments are knitted, made of synthetic (man-made) fibres, designed as undergarments to be worn beneath outerwear and they do not provide support, shaping, or compression. On this basis, they do not fall within the functional or structural scope of Heading 6212. 4.9. The Applicant most respectfully submits that HSN Explanatory Notes to Heading 6108 include "slips, petticoats, briefs, panties and similar articles (underclothing)" for women or girls, knitted or crocheted. The imported garments align with this definition, both in construction and in function. Their features such as shoulder straps and elasticated hems serve only to keep the garment in place on the body and are common in many types of underclothing. These features do not alter the essential character of the garment as an underlayer. Accordingly,....
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....on: 5.3. Having going through the CAAR application filed by the applicant, comments received from the concerned Port Commissionerate, I find that the issue to be determined in the instant application is the appropriate classification of goods i.e. various styles of Girl's Slip which are made up of Knitted synthetic fibres. 5.4. It is settled principle of law that the classification of any good under Customs Tariff Act, 1975 is governed by the General Rules for the Interpretation of the Import Tariff. Further, Rule 1 of GRI stipulates that "classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes." It is only when the headings and notes do require otherwise then one may proceed to the subsequent rules. Therefore, the starting point is an analysis of the terms of the competing headings 6108, 6208, 6212 read with the relevant Chapter/Section notes. For the purpose of determining the correct classification of the impugned goods, it is imperative to examine Tariff Headings 6108, 6208, 6212 in the proper context and statutory framework. The said tariff headings under the First Schedule to the Customs Tariff Act, 1975, r....
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....gories of knitted or crocheted clothing for women or girls, namely slips, petticoats, briefs, panties and similar articles (underclothing) and nightdresses, pyjamas, négligés, bathrobes (including beachrobes), dressing gowns and similar articles. The heading does not include singlets and other vests (heading 61.09)." 5.4.2 The explanatory notes to HSN 62.08, are reproduced below: "This heading covers underclothing for women and girls (singlets and other vests, slips, petticoats, briefs, panties and similar articles), not knitted or crocheted. The heading also includes nightdresses, pyjamas, negliges, bathrobes (including beachrobes), dressing gowns and similar articles for women or girls (garments usually worn indoors). It should be noted that knitted or crocheted articles of this kind are to be classified in heading 61.08 or 61.09, as the case may be. This heading also excludes brassieres, girdles, corsets, and similar articles (heading 62.12) 5.4.3 The explanatory notes to HSN 62.12 are reproduced below: "This heading covers articles of a kind designed for wear as body-supporting garments or as supports for....
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....duct is a brassiere, but to demonstrate the distinct features of both the items and to differentiate a brassiere from a slip. The imported products are Girl's Slips as per the product description and actual physical attributes. These are undergarments for girls, made of knitted synthetic fibres, designed to be worn under outer garments such as tops or dresses. They are lightweight, feature shoulder straps, and are intended primarily for modesty and layering. These garments are not constructed for body shaping or support. They do not include structural elements such as padding, reinforcement, or compression panels. These items are not intended to hold or support bust or waist. Their essential character is that of a light underlayer worn next to the skin, extending modestly below the chest, and intended to be worn under other clothing. 5.7. I have examined contention of both sides and find that determination of the product description whether the goods to be imported goods are Girl's Slip made up of Knitted synthetic fibres or a brassiere seems necessitates. For this purpose, I would like to refer to the basic definition of a girl's slip and a brassiere taken from vari....
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....n place on the body and does not in any manner imply that the product is a brassiere as they do not intend to hold or support bust. 5.8. To ascertain the correct classification, I observe that Heading 6212 covers articles such as brassieres, corsets, and similar items. As per the HSN Explanatory Notes to Heading 6212. This heading covers articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel, and parts thereof. These articles may be made of any textile material including knitted or crocheted fabrics (whether or not elastic), therefore, the subject goods do not fall within the functional or structural scope of Heading 6212. Therefore, I do not find force in the contention of the department that subject goods are covered under CTH 6212. 5.9. HSN Explanatory Notes to Heading 6108 includes "slips, petticoats, briefs, panties and similar articles (underclothing)" for women or girls, knitted or crocheted. The imported garments align with this definition, both in construction and in function. Their features such as shoulder straps and elasticated hems serve only to keep the garment in place on the body and are common in ....