UT classifies O’Neill wetsuits as textile garments, overturning lower-duty rubber classification

• HMRC’s appeal was allowed, overturning the FTT decision on the tariff classification of imported wetsuits.
• The UT held the wetsuits were correctly classified under commodity code 6113 0010 00 as garments made from rubberised textile fabric, not under 4015 9000 00 as vulcanised rubber apparel.
• The UT found the textile covering on the neoprene did more than reinforce it and was part of the goods’ essential character.
• The ruling emphasizes that composite goods must be classified by careful analysis of their full material composition and function, not just the main material.
• Importers should keep strong technical evidence and product specifications to support classification and manage duty risk.

Source: rpclegal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---