CUSTOMS DUTIES – classification of accessories for use with dolls and toys under Chapter 95 of the Combined Nomenclature – application of Note 3 to Chapter 95 – meaning of ‘suitable for use’ and ‘principally’ in Note 3 – effect of Note 3 on scope of subheading 9503 00 29 (parts and accessories of dolls) – application of General Rule of Interpretation 3 – scope of subheading 9503 00 70 (sets) – burden of proof in customs matters
[2021] UKUT 67 (TCC)
Bailii
England and Wales
Updated: 20 June 2021; Ref: scu.662806 br>