Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Greenbank on 3 October 2016.
Read the full decision in Hasbro European Trading BV v The Commissioners for HM Revenue and Customs:  UKUT 0408 (TCC).
CUSTOMS DUTIES– classification – Combined Nomenclature – whether
“Beyblades” should be classified as “articles for… table or parlour games”
within Heading 9504 or as “other toys” within Heading 9503 – GIR 3 tiebreaker
– appeal dismissed
14 February 2017
Release date: 3 October 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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