Hasbro European Trading BV v Revenue & Customs

Hasbro European Trading BV v Revenue & Customs

The Court held that the tribunals erred in treating the HSENs as determinative for GIR 3(a) and that the focus must be on the wording of the rival headings. 'Articles for parlour games' under heading 9504 provides a more specific description of Beyblades than 'toys' under heading 9503, as it more clearly identifies the goods and reflects their intended competitive use. Beyblades are therefore to be classified under heading 9504.

Parties
Appellant: Hasbro European Trading BV; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
25 May 2018
Procedural Posture
Civil Appeal / Court of Appeal Judgment on Appeal From Upper Tribunal
Outcome
Appeal allowed
Legal Topics
Tariff Classification, Interpretation of Combined Nomenclature, Application of General Rules for Interpretation (gir), Role of Explanatory Notes in Classification
Customs Law Tax Law European Union Law Tariff Classification Interpretation of Combined Nomenclature Application of General Rules for Interpretation (gir) Role of Explanatory Notes in Classification

Case Brief

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Parties

Hasbro European Trading BV

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Appeal From Upper Tribunal

Legal Issues

  1. 1 Whether the First-tier Tribunal and Upper Tribunal attached excessive importance to the Harmonised System Explanatory Notes (HSEN) in applying GIR 3(a)
  2. 2 Whether heading 9503 or heading 9504 provides a more specific description of Beyblades under the Combined Nomenclature
  3. 3 The significance of the words 'which equally merit consideration' in GIR 3(c)

Ratio Decidendi

The Court held that the tribunals erred in treating the HSENs as determinative for GIR 3(a) and that the focus must be on the wording of the rival headings. 'Articles for parlour games' under heading 9504 provides a more specific description of Beyblades than 'toys' under heading 9503, as it more clearly identifies the goods and reflects their intended competitive use. Beyblades are therefore to be classified under heading 9504.

Court Disposition

Appeal allowed

Orders

  • Upper Tribunal decision set aside
  • Beyblades to be classified under heading 9504