Case Law Details
In re Furo Enterprises (CAAR Delhi)
M/s Furo Enterprises, a proprietorship firm engaged in the import and sale of unbranded women’s and girls’ readymade garments, filed an application dated 20.06.2025 before the Customs Authority for Advance Rulings under Section 28H of the Customs Act, 1962. The application sought an advance ruling on the correct customs classification of proposed imports of girls’ slips of various models and sizes, made of knitted synthetic fibres.
The applicant proposed to import two models of girls’ slips, both composed of 90% nylon and 10% spandex. These products were described as girls’ innerwear worn beneath dresses or tops, either hanging from the shoulders with narrow straps or worn from the waist, intended for modesty and layering rather than body support. The applicant emphasized that the goods were slips and not brassieres, as they did not provide bust support or include features typical of bras.
Three competing tariff headings were examined: Heading 6108 (knitted or crocheted slips and similar underclothing), Heading 6208 (slips and similar articles not knitted or crocheted), and Heading 6212 (brassieres and other body-supporting garments). The applicant argued that Heading 61081110 was appropriate, as the goods were knitted slips of synthetic fibres. Detailed reliance was placed on Chapter Notes, HSN Explanatory Notes, and functional characteristics of slips vis-à-vis brassieres. The applicant also clarified that images of brassieres were submitted only for comparison to distinguish them from slips.
The jurisdictional Port Commissionerate, while agreeing that the goods were proposed imports and that the applicant was eligible to seek an advance ruling, opined that based on photographs showing shoulder straps and elasticized bottom bands, the garments resembled brassieres and should be classified under Heading 62121000 as brassieres, irrespective of their knitted nature.
During the personal hearing held on 02.09.2025, the applicant reiterated earlier submissions and was granted time to rebut the departmental comments. In additional submissions, the applicant clarified that the goods lacked moulded cups, boning, padding, or other support structures and were not designed to shape or support the bust or waist. It was emphasized that shoulder straps and elasticized hems are common features of slips to keep them in place and do not transform such garments into brassieres. The applicant maintained that in commercial trade parlance, the products were identified and sold as slips.
After examining the application, departmental comments, submissions, photographs, and applicable legal provisions, the Authority framed the core issue as the correct classification of girls’ slips made of knitted synthetic fibres. Applying the General Rules for the Interpretation of the Import Tariff, particularly Rule 1, the Authority analyzed the scope of Headings 6108, 6208, and 6212 along with their respective HSN Explanatory Notes.
The Authority observed that Heading 6212 covers body-supporting garments such as brassieres, girdles, and corsets, which are characterized by features intended to support or shape parts of the body. In contrast, the subject goods were lightweight undergarments, worn beneath outer garments for modesty and layering, and lacked any structural elements for support. Based on examination of the product photographs and descriptions, the Authority identified three distinguishing features of a slip: it begins above the bust or at the waist, is held in place with shoulder straps, and does not include moulded cups or support structures. These features were found to be present in the imported goods.
The Authority rejected the departmental contention that the presence of shoulder straps and elasticized bands rendered the goods brassieres, holding that such features alone do not determine classification under Heading 6212. It further noted that Heading 6208 applies only to slips and similar articles that are not knitted or crocheted, whereas the subject goods were admittedly knitted.
Comparing subheadings 61081110 and 62081100, the Authority held that Heading 6108 specifically covers knitted slips for women or girls, while Heading 6208 covers non-knitted articles. Applying Rule 3(a) of the General Rules for Interpretation, the more specific description under Heading 61081110 was preferred.
Accordingly, the Authority ruled that the subject goods, being girls’ slips of synthetic man-made fibres, knitted or crocheted, are classifiable under tariff item 61081110 of the First Schedule to the Customs Tariff Act, 1975. The ruling was held to have prospective effect, applicable to imports made after the date of the advance ruling application, subject to verification by field formations at the time of import regarding design, features, and functionality.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Furo Enterprises, Office No 131, 12/13, First Floor, WEA, Saraswati Marg, Karol Bagh, Delhi 110005 (herein referred to as “applicant”), having IEC No. APTPS6857F submitted an application dated 20.06.2025 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short) for obtaining Advance Ruling under Section 28H of the Customs Act, 1962, to seek clarity on the classification on the import of Girls Slips of various types and sizes to India. The application was accordingly registered under Serial No. 103/2025 dated 20.06.2025.
1.1. The Company is engaged in import and sale of readymade garments and miscellaneous 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/girls 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 beneath a dress or top. A full slip hangs from the shoulders, usually by means of narrow straps, and extends from the breast to the fashionable skirt length. A half slip (or waist slip) hangs from the waist. The Subject Goods (Figure 1 and 2) are not bra (Figure 3 and 4) as these have a different functionality and usage vis-à-vis bra which is explained below and comparative picture of the two provided for ease of reference:
1.5. Classification of the Subject Goods:
Keeping in view, the composition of the Subject Goods and different usage as discussed earlier, the following CTH of the Customs Tariff may be examined:
> CTH 61081110 of the Customs Tariff as “Slips and Petticoats of man-made synthetic fibres thereof
> CTH 6208 11 00 of the Customs Tariff as Slips and petticoats of man-made fibres
> CTH 62121000 of the Customs Tariff as “Brassieries”
1.6. The interpretation of coverage under the above-mentioned Tariff Headings, based on the Applicant’s understanding of the Customs Tariff, the WCO General Explanatory Notes, 2022 Edition (`WCO Explanatory Notes’) issued by the World Customs Organization precedents, is as follows-
1.6.1. Subject Goods are classifiable under CTH 61081110 of the Customs Tariff as “Slips”
The Subject Goods are classifiable under CTH 61081110 due to composition and functionality as discussed earlier and reproduced again for ease of reference. In terms of Chapter Note 1 to Chapter 61, the Chapter covers only made up knitted or 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, negliges, bathrobes (including beachrobes), 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 returned as you requested.
The submitted sample PP 236718 is a full-length slip constructed from a 100% polyester mesh fabric. The garment features a fitted bust constructed of 85% nylon 15% spandex lace-like fabric, adjustable spaghetti shoulder straps and side seam construction.
The applicable subheading for the slip will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers, women’s. The duty rate will be 15.2 percent ad valorem.
The slip falls within textile category designation 652. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
1.6.3. Subject Goods are not classifiable under Tariff Entry 6208 or 6212 of the Customs Tariff as “WOMEN’S OR GIRLS’ SINGLETS AND OTHER VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES” or “BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, GARTERS AND SIMILAR 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, negliges, 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)”
I .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 6212.
1.7. Further, the Explanatory Notes to Heading 6212 to the HSN 2022 explains the entry in the following manner:
“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).
1.8. The heading includes, inter alia:
(1) Brassieres of all kinds.
(2) Girdles and panty-girdles.
(3) Corselettes (combinations of girdles or panty-girdles and brassieres).
(4) Corsets and corset-belts. These are usually reinforced with flexible metallic or plastic stays, and are generally fastened by lacing or by hooks.
(5) Suspender-belts, hygienic belts, suspensory bandages, suspender jock-straps, braces, suspenders, garters, shirt-sleeve supporting arm-bands and armlets.
(6) Body belts for men (including those combined with underpants).
(7) Maternity, post-pregnancy or similar supporting or corrective belts, not being orthopaedic appliances of heading 90.21 (see Explanatory Note to that heading).
1.9. All the above articles may be furnished with trimmings of various kinds (ribbons, lace, etc.), and may incorporate fittings and accessories of non-textile materials (e.g., metal, rubber, plastics or leather).
1.10. The heading also includes knitted or crocheted articles and parts thereof obtained by manufacture directly to shape by increasing or decreasing the number or size of the stitches and designed to be used for the manufacture of articles of this heading, even when presented in the form of a number of items in the length.
1.11. The heading does not include corsets and belts made wholly of rubber (heading 40.15).” Given that the Heading includes items that functions as body supporting garments or as support from some other apparels, the slip by their very characteristic and function does not get covered in this Heading vis-à-vis the explanation provided.
2. Comments of the Port Commissionerate:
2.1. As per the provision of CAAR Regulation, 2021, the complete application of the applicant was provided to the concerned Custom Port, and requested to furnish the requisite comments in the instant matter. The port authority vide their letter dated 29.08.2025 furnished their 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 declared as Slips are classifiable under 6208 if the same are not Knitted or crocheted. Explanatory notes to heading 6208 states that:
“this heading covers underclothing for women or girls (singlets and other vests, slips, petticoats, briefs and panties and similar articles), not knitted or crocheted. “
2.7. The Tariff heading 6212 includes Brassieres, Girules, corsets, braces and other similar articles.
2.8. Now, the definition of Slip as taken from various sources is a lightweight undergarment worn by women/girls, beginning above bust, usually held in place with shoulder straps. It can be half and full slip. Half slip is worn either under the skirt or under the shirt. The length of full slip depends upon the length of dress to be worn over it;
and, the definition of Brasserie, is a close fitting, shaped foundation garment worn by women to mould and support the breasts, they typically consists of two cups held in place with or without shoulder straps and elastic in center back. Long line brasseries extend toward the waist and typically have vertical stays (boning). Sport bras usually feature wider shoulder straps, two-ply front panels, mesh fabric and elasticized bottom bands. Bra is a shortened form of brassiere. Bra may have frontal or back opening. They may be strapless also.
2.9. In the instant case, the import item mentioned in the CAAR application is Girl’s Slip made up of Knitted synthetic fibres. However, on verification of Pictures/Photographs enclosed in Annexure-A of application submitted by the importer, it is evident that goods have shoulder straps with elasticized bottom bands, hence the garment resembles a brassiere and have direct customs tariff heading 62121000 irrespective of the constituent material whether knitted or not and it should be classified under tariff heading 62121000 as Brassiere with applicable Basic customs duty @20% or Rs. 30 per piece, whichever is higher and IGST @12%.”
3. Personal hearing:
Personal hearing in the matter was conducted through physical mode on 02.09.2025 wherein the authorized representative of the applicant i.e. Adv. Pradeep Sharma and Sh. Sunil Jethwani, A.R. attended the same and reiterated the facts which were already submitted with the application. Further, the applicant informed during the hearing that they got the comments of the port today itself and requested for some 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 of comparative analysis of both the items for better understanding of their classification. The inclusion of brassiere images was not to indicate that the imported product is a brassiere, but to demonstrate the distinct features of both the items and to differentiate a brassiere from a slip. The imported item is a Girl’s Slip, as per the product description and actual physical attributes. The images of slips submitted by the Applicant clearly show garments that (a) Begin above the bust or at the waist; (b) are held in place with shoulder straps; and (c) do not include moulded cups, boning, or specialized support structures characteristic of brassieres. Thus, it appears that the department has misread the intention and content of Annexure-A attached to the application and misconstrued it to be covered under Chapter Heading 6212.
4.4. It is to state here that the imported products 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.
4.5. The presence of shoulder straps and elasticized bands is a common and necessary feature in slips to keep the garment in 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.
4.6. For better understanding of the subject goods, we are attaching their colour pictures along with Model Number/Pattern Number/Design Number/Style Number for ready reference and kind consideration of the Hon’ble Authority for Advance Ruling.
4.7. It is submitted that Heading 6212 covers articles such as brassieres, corsets, and similar items designed to support or shape specific parts of the body. As per the HSN Explanatory Notes to Heading 6212, these garments are defined by features intended to hold or support, particularly at the bust or waist. Whereas, the imported garments do not include (i) shaped or structured elements; (ii) underwires, boning, or moulded cups; and (ii) 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, CTH 61081110 is the correct and most appropriate classification.
4.10. Additionally, it is submitted that in commercial trade parlance, the product is identified and sold as a slip and not as a brassiere. The intended use of these products is to serve as an underlayer worn beneath dresses or shirts for modesty and coverage and not for any bust support. This aligns with the common understanding of a slip and further supports classification under CTH 6108.
4.11. Thus, for the reasons mentioned above, it may be ruled that the products are classifiable under Heading 6108, specifically under Tariff Item 6108 11 10.
5. Discussions, Findings and Conclusion:
5.1. Having examined the CAAR-1 application, the comments received from the jurisdictional Customs Commissionerate, the record of personal hearing held on 02.09.2025, additional submission of the applicant after PH and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. I, therefore, allow the application and proceed to determine the classification of the proposed imports on the basis of the information on record.
Product description and nature of the goods:
5.2. As per applicant’s submission, the subject goods are girls undergarment worn beneath a dress or top. A full slip hangs from the shoulders, usually by means of narrow straps, and extends from the breast to the fashionable skirt length. A half slip (or waist slip) hangs from the waist. The
applicant has claimed that subject goods are not bra as these have different functionality and usage vis-a-vis bra. Further, the applicant has contended that the imported products 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. As per submission, the goods do not include structural elements such as padding, reinforcement, or compression panels and these items are not intended to hold or support bust or waist. As per applicant submission, 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.
Issue of classification:
5.3. Having going through the CAAR application filed by the applicant, comments received from the concerned Port Commissionerate, I fmd 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, reads as under:
| 6108 | WOMEN’S GIRLS’ SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED | |
| – | Slips and petticoats: | |
| 610811 | — | Of man-made fibres: |
| 61081110 | — | Of synthetic fibres |
| 61081120 | — | Of artificial fibres |
| 610819 | — | Of other textile materials: |
| 61081910 | — | Of silk |
| 61081920 | — | Of cotton |
| 61081990 | — | Of other fibres |
| – | Briefs and panties: | |
| 61082100 | — | Of cotton |
| 610822 | — | Of man-made fibres: |
| 61082210 | — | Of synthetic fibres |
| 61082220 | — | Of artificial fibres |
| 610829 | — | Of other textile materials: |
| 61082910 | — | Of silk |
| 61082990 | — | Other |
| – | Night dresses and pyjamas: | |
| 61083100 | — | Of cotton |
| 610832 | — | Of man-made fibres: |
| 61083210 | — | Of synthetic fibres |
| 61083220 | — | Of artificial fibres |
| 610839 | — | Of other textile materials: |
| 61083910 | — | Of silk |
| 61083990 | — | Other |
| – | Other: | |
| 61089100 | — | Of cotton |
| 610892 | — | Of man-made fibres: |
| 61089210 | — | Of synthetic fibres |
| 61089220 | — | Of artificial fibres |
| 610899 | — | Of other textile materials: |
| 61089910 | — | Of silk |
| 61089920 | — | Of wool or fine animal hair |
| 61089990 | — | Of other textile materials |
| 6208 | WOMEN’S GIRLS’ SINGLETS AND OTHER VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT DRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, NOT KNITTED OR CROCHETED | |
| – | Slips and petticoats: | |
| 62081100 | — | Of man-made fibres |
| 620819 | — | Of other textile materials: |
| 6212 | BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF, WHETHER OR NOT KNITTED OR CROCHETED | |
| 62121000 | – | Brassieres |
| 62122000 | – | Girdles and panty-girdles |
| 62123000 | – | Corselettes |
| 621290 | – | Other: |
| 62129010 | — | Suspender belts, braces, suspender garters and the like |
| 62129090 | — | Other |
5.4.1 The explanatory notes to HSN 61.08, are reproduced below:
“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, negliges, 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 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).
The heading includes, inter alia
(1) Brassieres of all kinds.
(2) Girdles and panty-girdles.
(3) Corselettes (combinations of girdles or panty-girdles and brassieres).
(4) Corsets and corset-belts. These are usually reinforced with flexible metallic or plastic stays, and are generally fastened by lacing or by hooks.
(5) Suspender-belts, hygienic belts, suspensory bandages, suspender jock-straps, braces, suspenders, garters, shirt-sleeve supporting arm-bands and armlets.
(6) Body belts for men (including those combined with underpants).
(7) Maternity, post-pregnancy or similar supporting or corrective belts, not being orthopaedic appliances of heading 90.21 (see Explanatory Note to that heading).
All the above articles may be furnished with trimmings of various kinds (ribbons, lace, etc.), and may incorporate fittings and accessories of non-textile materials (e.g., metal, rubber, plastics or leather).
The heading also includes knitted or crocheted articles and parts thereof obtained by manufacture directly to shape by increasing or decreasing the number or size of the stitches and designed to be used for the manufacture of articles of this heading, even when presented in the form of a number of items in the length.
The heading does not include corsets and belts made wholly of rubber (heading 40.15).”
5.5. I note that the Port Commissionerate commented that the imported items mentioned in the CAAR application are girl’s slip made up of Knitted synthetic fibres; however, on verification of Pictures/Photographs enclosed with the application submitted by the importer, it is evident that goods have shoulder straps with elasticized bottom bands, and hence, the garments resemble a brassiere and same should be classified under 6212.
5.6. The applicant in its further submission has contended that in their CAAR application, both images of slips and brassieres deliberately and clearly marked, solely for the purpose of comparative analysis of both the items for better understanding of their classification. The inclusion of brassiere images was not to indicate that the imported product 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 various sources, which is reproduced below:
Slip is a lightweight undergarment worn by women/girls, beginning above bust, usually held in place with shoulder straps. It can be half and full slip. Half slip is worn either under the skirt or under the shirt. The length of slip depends upon the length of dress to be worn over it;
Brasserie, is a close fitting, shaped foundation garment worn by women to mould and support the breasts, they typically consists of two cups held in place with or without shoulder straps and elastic in center back. Long line brasseries extend toward the waist and typically have vertical stays (boning). Sport bras usually feature wider shoulder straps, two-ply front panels, mesh fabric and elasticized bottom bands. Bra is a shortened form of brassiere. Bra may have frontal or back opening. They may be strapless also.
5.7.1. In view of above, I find that there are three main features of a girl’s slip which distinguishs it from a Brasserie, the these are as under:
(a) begin above the bust or at the waist;
(b) are held in place with shoulder straps; and
(c) do not include moulded cups, boning, or specialized support structures characteristic of brassieres.
5.7.2. In the instant case, after examination of the colour pictures of the subject goods as provided by the applicant, I find that the aforementioned three features are present in the subject goods. Therefore to my mind, the aforementioned garments appear to be undergarments for girls made of knitted synthetic fibres, designed to be worn under outer garments such as tops or dresses. These appears to be lightweight, feature shoulder straps, and are intended primarily for modesty and layering. These garments are not appeared to be constructed for body shaping or support. They do not include structural elements such as padding, reinforcement, or compression panels and thus these items are not intended to hold or support bust or waist. I also find that in commercial trade parlance, the product is identified and sold as a slip and not as a brassiere. The intended use of these products is to serve as an underlayer worn beneath dresses or shirts for modesty and coverage and not for any bust support. Further, I note that the presence of shoulder straps and elasticized bands is a common and necessary feature in slips to keep the garment in 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 many types of underclothing. These features do not alter the essential character of the garment as an underlayer. Accordingly, I find that the presented goods before me aligns with the common understanding of a slip and thus supports classification under CTH 6108.
5.10. Further after having examined both sub headings i.e. 61081110 and 62081100 along with the HSN explanatory notes to Heading 6108 & 6208, I observe that Heading 6108 covers “slips, petticoats, briefs, panties and similar articles (underclothing)” for women or girls, knitted or crocheted and on the other hand Heading 6208 covers “slips, petticoats, briefs, panties and similar articles (underclothing)” for women or girls, not knitted or crocheted. Since the applicant has submitted that Goods under consideration in their application i.e. girl’s slip which are knitted and are made of man-made fibres, therefore, I find that sub heading 61081110 provides a more specific description of the subject goods than sub heading 62081100. The principle of Rule 3(a) of GRI dictates that where goods are prima facie classifiable under two headings, the heading giving the most specific description shall prevail over a more general one.
5.11. Thus, in view of above discussion, it is ruled that the products under consideration (colour pictures of which arc presented before me) do not fall under (leading 6212 and 6208 but fall under Heading 61081110 as “girl’s slip of synthetic man-made fibres, knitted or crocheted”. Further, the applicant in their application submitted that they are already importing subject products. Therefore, this ruling will have prospective effect i.e., it will be applicable on imports made after the application seeking an advance ruling and not on the imports already concluded.
6. In view of the above, 1 hold that “girl’s slip of synthetic man-made fibres, knitted or crocheted” are classifiable under heading 6108, subheading 610811, more specifically under tariff item 61081110 of the First Schedule to the Customs Tariff Act, 1975 and therefore merit classification under CTI 61081110 of the First Schedule to the Customs Tariff Act, 1975, subject to verification by the field formations regarding the design, features and functionality at the time of import.
7. I, rule accordingly.
