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.
