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Ruling C-2016-006272

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&&The products under analysis are two bras. Style 758 is made of approximately 80% nylon, 20% spandex and Style 730 is made of about 81% nylon with some spandex and polyester. Based on the information provided, these bras are specifically made for women who have had a breast mastectomy. Each bra cup has an inside “pocket”, constructed to hold a breast prosthesis in place, in order to imitate the shape, feel and appearance of a natural breast. The breast prosthesis is sold separately.

Phân loại mã HS

6212.10.00.20

Lý giải của CBSA

&&These bras, imported without a breast prosthesis fitted into the cup, cannot be considered as an “appliance which is worn or carried, or implanted in the body, to compensate for a defect or disability” as described under Heading 90.21. The bras satisfy the terms of Heading 62.12, as supported by Note (1) of the Heading’s Explanatory Notes which reads: “The heading includes, inter alia: (1) Brassières of all kinds”.

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