TC09362 - [2024] UKFTT 001071 (TC)

Case Number: TC09362

[Taylor House]

Appeal reference: TC/2023/00537

CUSTOMS DUTY – tariff classification – wetsuits imported into the United Kingdom by the Appellant – neoprene wetsuits covered with textile – the Harmonized Commodity Description and Coding System developed by the World Customs Organisation (‘the Harmonized System’) – the Explanatory Notes to the Harmonized System (‘HSENs’) – method of classification – the General Rules for the Interpretation of the Harmonized System (‘GIRs’) – rule 3(b) of the GIRs – the essential character of a wetsuit – what the primary constituent material of a wetsuits is – the relationship between the tariff notes and the GIRs – the relevance of Commission Regulation (EC) 2345/2003 concerning the classification of certain goods in the Combined Nomenclature – Sola Wetsuits & Leisurewear Ltd v C & E Comrs – Appeal allowed

Judgment date: 28 November 2024

Before

JUDGE NATSAI MANYARARA

MICHAEL BELL

Between

O’NEILL WETSUITS LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Kevin Starr, Hexagon Consulting Limited

For the Respondents: Mr Edward Waldegrave of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION