TC09362 - [2024] UKFTT 001071 (TC)

Fecha: 24-Oct-2024

[Emphasis added]

70.

Rule 1 and rule 6 of the GIRs require the same materials the be used throughout the goods, which is not the case in the circumstances of this appeal. Rule 3(a) provides that:

(a)

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

71.

Rule 3(b) of the GIRs applies if rule 3 (a) fails. Rule 3(b) relates to mixtures of materials. We shall return to rule 3(b) of the GIRs later. It is clear, therefore, that where goods are comprised of mixtures of materials, they cannot be classified with reference to rule 1 and rule 6 of the GIRs.