FTTTx CUSTOMS DUTY – classification – ‘mini-tennis rackets’ whether classifiable as ‘lawn-tennis rackets’ under code 9506.5100 or ‘other tennis rackets’ under code 9506.5900 – held on the evidence that mini-tennis was a game in its own right and not a miniature version of lawn-tennis and that the objective characteristics and properties of the mini-tennis rackets in issue were not those of lawn-tennis rackets – application of GRI 3(a) indicated that the correct classification was 9506.5900 – appeal allowed
[2015] UKFTT 368 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 January 2022; Ref: scu.551527