A recent European Court of Justice decision has ruled on the classification of romper suits.
The Combined Nomenclature forming Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1719/2005 of 27 October 2005, must be interpreted as meaning that romper bags such as those at issue in the main proceedings must be classified under subheading 6209 20 00 as ‘babies’ garments and clothing accessories, of cotton’ if, on account of their size, they are suitable for young children of a body height not exceeding 86 cm. If that is not the case, those products must be classified under subheading 6211 42 90 as ‘other garments, women’s or girls’, of cotton’.
Commodity code 6209.20.00 attracts 10.5% duty whereas 6211.42.90 attracts 12% duty. This ruling may provide grounds for a customs duty reclaim.
We recommend you review the codes you are using and whether this ruling provides you with a potential reclaim. If you would like any assistance in reviewing this matter or making a claim then please let us know.