How should the bracelet to the Apple Watch is classified from a customs point of view? Her Majesty's Revenue and Customs (HMRC), the UK Tax and Customs Administration, classified sports bracelets imported as standalone products as "other plastics". This product category is coated with 6.5 per cent customs duty under EU rules.
Apple objected to the classification and argued in an appeal to the court that the bracelets are a necessary component to use the clock, but the court has now gone on HMRC line. The judgment compared among other things, a judgment of the European Court of Justice which ruled that the printer cartridges are not are not counted as part of the printer, but will tullas as standalone products.