Sprint CPA Ltd v Revenue & Customs [2011] UKFTT 733 (TC) (14 November 2011)
Although the seat component of the product is a saddle by its objective characteristics, the imported product as a whole is a composite child seat, not a saddle. The correct customs classification is 'other' (CN code 8714 99 90 89), not 'saddles' (CN code 8714 95 00).
- Citation
- [2011] UKFTT 733 (TC)
- Parties
- Appellant: Sprint C P A Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 14 November 2011
- Procedural Posture
- Appeal / First Tier Tribunal (tax) Decision
- Outcome
- Appeal allowed
- Legal Topics
- Customs Classification, Anti Dumping Duty, Combined Nomenclature, Import Duties, Tariff Codes
Case Brief
Summary, issues, holding and outcome
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Parties
Sprint C P A Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether the imported Top Tube Child Seat is correctly classified as a 'saddle' under CN code 8714 95 00 or as 'other' under CN code 8714 99 90 89 for customs and anti-dumping duty purposes.
Ratio Decidendi
Although the seat component of the product is a saddle by its objective characteristics, the imported product as a whole is a composite child seat, not a saddle. The correct customs classification is 'other' (CN code 8714 99 90 89), not 'saddles' (CN code 8714 95 00).
Court Disposition
Appeal allowed
Orders
- The product is to be classified under CN code 8714 99 90 89 as 'other'.
- Anti-dumping duty and additional VAT demand are not payable.
Full Case Text
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