Amoena (UK) Ltd v Revenue & Customs [2011] UKFTT 675 (TC) (21 October 2011)

Amoena (UK) Ltd v Revenue & Customs [2011] UKFTT 675 (TC) (21 October 2011)

The mastectomy bra is not itself an orthopaedic appliance within heading 9021 because its objective characteristics and appearance are those of a brassiere, and it does not, on its own, compensate for a defect or disability. Its function is to hold a breast form, which is the compensatory device, and without the breast form, the bra does not achieve the claimed medical purposes. The mastectomy bra is therefore properly classified under commodity code 6212 1090 00 as a brassiere, not under 9021 as an orthopaedic appliance.

Citation
[2011] UKFTT 675
Parties
Appellant: Amoena (UK) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
21 October 2011
Procedural Posture
Customs Duty Appeal / First Tier Tribunal (tax), Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Tariff Classification, Combined Nomenclature, Orthopaedic Appliances, Apparel Classification, Interpretation of Customs Codes
Customs and Excise Tax Law European Union Law Tariff Classification Combined Nomenclature Orthopaedic Appliances Apparel Classification Interpretation of Customs Codes

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Parties

Amoena (UK) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Customs Duty Appeal / First Tier Tribunal (tax), Substantive Decision

Legal Issues

  1. 1 Whether a mastectomy bra should be classified as a brassiere under commodity code 6212 1090 00 or as an orthopaedic appliance under code 9021 1010 00
  2. 2 Whether the mastectomy bra is excluded from heading 6212 by virtue of being an orthopaedic appliance under Note 2(b) to Chapter 62
  3. 3 Whether the mastectomy bra's function and characteristics meet the requirements for classification as an orthopaedic appliance under heading 9021

Ratio Decidendi

The mastectomy bra is not itself an orthopaedic appliance within heading 9021 because its objective characteristics and appearance are those of a brassiere, and it does not, on its own, compensate for a defect or disability. Its function is to hold a breast form, which is the compensatory device, and without the breast form, the bra does not achieve the claimed medical purposes. The mastectomy bra is therefore properly classified under commodity code 6212 1090 00 as a brassiere, not under 9021 as an orthopaedic appliance.

Court Disposition

Appeal dismissed

Orders

  • The mastectomy bra is to be classified under commodity code 6212 1090 00 as a brassiere.
  • No reclassification as an orthopaedic appliance under heading 9021.