Customs Duty : Classification – Nomenclature – CUSTOMS DUTY – Combined Nomenclature – classification of panels used to fill spaces in a server rack – classification of grommets used to seal openings in data room floor – whether classified under Chapter 39 as plastics – whether classified under heading 8473 as ‘accessories suitable for use solely or principally’ with ADP machines – meaning of ‘accessories’- Turbon, Unomedical, BladeRoom and Amoena considered – whether panels classified under heading 8546 as electrical insulators – whether panels classified under heading 3925 as builders’ ware of plastics – whether grommets classified under heading 9603 as brushes – classification of panels and grommets by US exporters – classification under BTIs – appeal dismissed
Citations:
[2016] UKFTT 33 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 13 July 2022; Ref: scu.559890