Maplin Electronics Ltd v Revenue & Customs [2010] UKFTT 143 (TC) (01 April 2010)
The Stick, due to its separate plastic housing and temporary connection to the computer, does not qualify as an 'electronic assembly for incorporation into automatic data-processing machines' under subheading 85287111. It is correctly classified under subheading 85287119, attracting import duty.
- Citation
- [2010] UKFTT 143
- Parties
- Appellant: Maplin Electronics Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 01 April 2010
- Procedural Posture
- Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Customs Duty, Tariff Classification, Binding Tariff Information, Combined Nomenclature
Case Brief
Summary, issues, holding and outcome
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Parties
Maplin Electronics Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / Final Judgment
Legal Issues
- 1 Whether the Dual Tuner Digital TV USB Stick is an 'electronic assembly for incorporation into automatic data-processing machines' under Combined Nomenclature subheading 85287111 or should be classified under 85287119
Ratio Decidendi
The Stick, due to its separate plastic housing and temporary connection to the computer, does not qualify as an 'electronic assembly for incorporation into automatic data-processing machines' under subheading 85287111. It is correctly classified under subheading 85287119, attracting import duty.
Court Disposition
Appeal dismissed
Orders
- The Stick is classified under Combined Nomenclature subheading 85287119.
- Parties may apply on matters of costs.
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