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 under heading 9021 because its objective characteristics do not show it is worn to compensate for a defect or disability; it is worn to carry a breast form, which is the compensatory device. The bra is not an artificial part of the body, nor does it perform a corrective function independently. Its appearance and function are too similar to a normal brassière, and it is not specifically made for left or right use. Therefore, it is properly classified as a brassière under commodity code 6212 1090 00.

Citation
[2011] UKFTT 675 (TC)
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

Ratio Decidendi

The mastectomy bra is not itself an orthopaedic appliance under heading 9021 because its objective characteristics do not show it is worn to compensate for a defect or disability; it is worn to carry a breast form, which is the compensatory device. The bra is not an artificial part of the body, nor does it perform a corrective function independently. Its appearance and function are too similar to a normal brassière, and it is not specifically made for left or right use. Therefore, it is properly classified as a brassière under commodity code 6212 1090 00.

Court Disposition

Appeal dismissed

Orders

  • The mastectomy bra is to be classified under commodity code 6212 1090 00 as a brassière.