Tax

Zsig Sports Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature)

[2015] UKFTT TC TC04551First-tier Tribunal (Tax)2015

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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

Jenny Newstead-Taylor, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

Both classifications, it will be observed, are under Chapter 95 of the UK Tariff: �Toys games and sports requisites; parts and accessories thereof�, and under heading 95 06: �Articles and Equipment for general physical exercise. Gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools�.�

Within that heading the two relevant (rival) subheadings are: 9506.5100 � �Tennis, badminton or similar rackets, whether or not strung: - Lawn-tennis rackets, whether or not strung� � and 9506.5900 � �Tennis, badminton or similar rackets, whether or not strung: - Other�.

Thus, it is common ground that the rackets in issue come within the words �Tennis, badminton or similar rackets, whether or not strung�.� The issue for our decision is whether they come within the sub-heading �Lawn-tennis rackets� (as HMRC argue) or �Other [tennis, badminton or similar rackets]� (as Zsig contends).

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Tax

Zsig Sports Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature)

[2015] UKFTT TC TC04551First-tier Tribunal (Tax)2015

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