VCLOTHING4500 - The design test-is the article designed for young children?: Headgear
Young children바카라 사이트檚 heads are proportionately larger than older persons바카라 사이트� and so many children바카라 사이트檚 hats will also fit adults. There is therefore no generally applicable maximum measurement for children바카라 사이트檚 headgear. References in VAT Notice714 to 바카라 사이트榟olding out for sale바카라 사이트� as the main criteria are relevant only for types of hat which can be seen to be children바카라 사이트檚 wear at a glance. However, where there is no specific style differentiation between children바카라 사이트檚 and adults바카라 사이트� wear, it is likely that only the very smallest sizes of headwear are likely to pass the 바카라 사이트榙esign바카라 사이트� test.
In the case of Benrose Ltd t/a Multi-Stock Company (LON/98/7048), the Tribunal had to decide whether knitted acrylic hats with football club logos were 바카라 사이트渦nsuitable for older persons바카라 사이트�.
It was common ground that 바카라 사이트渟uitability바카라 사이트� in this context did not merely refer to size, but also included 바카라 사이트渟uitability바카라 사이트� as a matter of design or style. The question of size was not seen as of any great significance because the hats were sufficiently stretchable to enable them to be worn by adults even though they were not designed for them.
The Appellant stated that the hats were intended as a cheap imitation of the 바카라 사이트渙fficial바카라 사이트� football club hats, which (the Appellant said) were worn by older football supporters who would 바카라 사이트渘ot be seen dead바카라 사이트� in their cheap imitations.
The Tribunal accepted the Appellant바카라 사이트檚 verbal evidence and found that the hats in question were not 바카라 사이트渟uitable for older persons바카라 사이트� in the sense that 바카라 사이트渢hey would not in general be acceptable headwear for adults or children over 14.바카라 사이트�
This decision stresses the point that size is not always the crucial test and that you should also consider the design or style of the garment.