British Tax Court Sides With UK Customs Agency Over Toy Retailer's Import Duties Challenge
Build-a-Bear Workshop lost an appeal of a lower court challenge to the classification of accessories for its stuffed bears imports, as the United Kingdom's Upper Tribunal Tax and Chancery sided with Her Majesty's Revenue and Customs agency in a March…
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29 opinion. Hoping to get the tax court to find that its bear accessories should be given an alternate classification eliminating its import duties, Build-a-Bear took its case to the upper tax court. Despite having found the lower court erred in its findings, the Upper Tribunal Tax and Chancery still applied the 4.7% duty rate on the accessories. Ultimately, the toy retailer lost the appeal on the classification of its component for building a bear: clothing and wigs, footwear, plastic and textile hearts and animal accessories.