The Upper Tribunal has released its decision in HMRC v. O’Neill Wetsuits Limited [2026] UKUT 134 (TCC) concerning the correct customs classification of wetsuits made of a combination of neoprene rubber and textile. Edward acted for HMRC.
HMRC issued an “advance tariff ruling” to the effect that the wetsuits in issue should be classified as garments made from “rubberised textile fabric”. The taxpayer disagreed, contending that they should be classified as “apparel” made from “vulcanised rubber” (which would have given rise to a lower rate of import duty). The First-tier Tribunal agreed with the taxpayer but its decision has been overturned by the Upper Tribunal, which accepted HMRC’s submission that the wetsuits should be classified on the basis that they were made of “rubberised textile fabric”.
The case is significant in highlighting the complexity of the tariff classifications and the detailed analysis required to ascertain which category products made from composite materials should be classified under.
The Upper Tribunal’s decision is available here.
