Back supports and back bandages (Tariff notice 6)
Check the tariff classification for back supports and back bandages.
A new regulation was published on 21/07/2025 and entered into force 20 days after this date.
Please note: HMRC omitted to publish this regulation in 2025.
Reg. 2025/1492
This is not considered a change in Northern Ireland practice.
Description of the goods
Article in the shape of a belt (approximately 25 cm wide in the middle of the back), made of highly elasticated knitted textile fabrics to be worn around the lower back (lumbar region). In the middle of the back of the belt, there is a vertical strip sewn to it. The strip is approximately 11 cm wide, consisting mainly of woven textile fabrics and not elasticated.
The article is closed around the body by means of a Velcro-type closing. In order to tighten the article even more around the waist and to exert more pressure, on the outside of the article two highly elasticated bands are attached to the vertical strip on the back. The ends of these bands can be stuck to the front with Velcro attachments.
On the inside in the middle of the back the article has four vertical pockets that contain strips of flexible steel (measuring approximately 22 cm (length) × 2 cm (width)). Two of these four steel strips can be removed. The steel strips can be easily bent by hand and swing back to the original position.
A pressure pad in the shape of a heart (measuring approximately 16 cm (length) × 15 cm (width)) of cellular foam covered with woven textile fabrics can be attached to a vertical Velcro-type strip situated on the inside of the article in the middle of the back to exert pressure to the spine.
The article is produced in five sizes depending on the circumference of the waist.
Classification (Combined Nomenclature (CN) code)
6212 90 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 7(d) to Section XI, Note 1(b) to Chapter 90 and by the wording of CN codes 6212 and 6212 90 00.
Classification under CN code 9021 10 10 as orthopaedic appliances is excluded, because the elasticity of the belt is the sole factor which contributes to the supporting effect according to Note 1(b) to Chapter 90. The pressure pad and the flexible steel strips contribute merely insignificantly to the intended supporting effect.
The pressure pad serves mainly to relieve pain and the flexible steel strips serve also to prevent the article from coiling and, thus, do not hinder the application of Note 1(b) to Chapter 90 according to the Court of Justice’s judgment of 7 November 2002, Lohmann and medi Bayreuth, Joined Cases C-260/00 to C-263/00, ECLI:EU:C:2002:637 (see paragraphs 48 and 50).
Moreover, due to the elasticity of the belt and the flexibility of the steel strips which cannot even withstand a force applied manually, the belt is not able to completely, and under all circumstances, prevent undesired movements of the spine.
The pressure applied to the spine only limits conscious movements but does not completely prevent specific movements of the spine in order to exclude further injuries (Note 6 to Chapter 90) as required for orthopaedic appliances of heading 9021 according to the second paragraph of Additional note 2 to Chapter 90.
Therefore, the article is to be classified under CN code 6212 90 00 as other similar articles.
For reference: Product images are contained within the new regulation.
Contact Details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.