CUSTOMS DUTIES – combined nomenclature – four products: two wireless charging pads, a USB charger and a cable adapter used with iPhones – held that: wireless charging pad with USB cable and 4-port USB charger should both be classified to 8504 40 30 as static converters used with telecoms apparatus etc – wireless charging pad with AC adapter should be classified to 8504 40 90 (static converter – other) (applying general rule of interpretation 3) – cable adapter should be classified to 8544 42 90 (cables – other) – appeal allowed in part
[2021] UKFTT 249 (TC)
Bailii
England and Wales
Updated: 19 August 2021; Ref: scu.666590 br>