'Beyblade' spinning top classified as a toy
The First Tier Tribunal (FTT) has applied the 'tie-breaker' General Interpretative Rule (GIR) 3 to classify a product as a 'toy' liable to customs duty of 4.7% rather than a 'table or parlour game' liable to 0% duty (Hasbro European Trading BV [2015] UKFTT 0186 (TC)).
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