TC09362 - [2024] UKFTT 001071 (TC)

The issue in the appeal concerns what the correct classification of the Wetsuits is under the UK Tariff. This requires consideration of: (i) what the “constituent materials” forming the Wetsuits are; (ii) what the “essential character” of the Wetsuits is; and (iii) whether the textile element of the material used to make the Wetsuits is “present merely for reinforcing purposes”.