Insectlore v Revenue & Customs [2014] UKFTT 368 (TC) (14 April 2014)

Insectlore v Revenue & Customs [2014] UKFTT 368 (TC) (14 April 2014)

The products' objective characteristics and properties, particularly their function as platforms for observing metamorphosis and their amusement value, support classification under 9503 00 99 90 ('other toys') rather than as made-up textile articles or butterfly nets; HMRC's classification under 6307 90 10 00 was incorrect.

Citation
[2014] UKFTT 368
Parties
Appellant: Insectlore; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
14 April 2014
Procedural Posture
Customs Duty Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal allowed
Legal Topics
Import Tariff Classification, Combined Nomenclature Interpretation, Customs Duty Rates, Product Classification
Customs Law Tax Law European Union Law Import Tariff Classification Combined Nomenclature Interpretation Customs Duty Rates Product Classification

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Parties

Insectlore

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Customs Duty Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether HMRC's classification of the Butterfly Garden and Port-A-Bug products under tariff code 6307 90 10 00 was correct
  2. 2 Whether the products should be classified as 'butterfly nets and similar nets' under 9507 90 00 00 or as 'other toys' under 9503 00 99 90

Ratio Decidendi

The products' objective characteristics and properties, particularly their function as platforms for observing metamorphosis and their amusement value, support classification under 9503 00 99 90 ('other toys') rather than as made-up textile articles or butterfly nets; HMRC's classification under 6307 90 10 00 was incorrect.

Court Disposition

Appeal allowed

Orders

  • Post Clearance Demand Notes extinguished
  • Duty already paid to be refunded to the Appellant