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This section is Advance Tariff Ruling Information for ruling 600016044
- Start date
- 01 Sep 2026
- Expiry date
- 31 Aug 2029
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is a puppet character resembling a human figurine, intended solely for use in animation and feature film production. It is not designed or intended to be used as a toy or plaything. The puppet is constructed with a stainless-steel style internal frame forming the basic structure. This is then cast in a rubber or foam latex to create the character’s body and is subsequently clothed. The figure measures approximately 51 cm in height. For shipment, the puppet is wrapped in bubble wrap and packed in a double-walled cardboard box.
- Keywords
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- CLOTHED
- OF LATEX
- OF STAINLESS STEEL
- OF RUBBER
- REPRESENTING A HUMAN BEING
- FIGURES, REDUCED SIZE MODELS
- MODEL
- PUPPET
- OF FOAM
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect:- a. Part Two (Goods Classification Table Rules) of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 - Has been used to classify this product by the terms of heading 9503 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds. GIR 5(b) - Has been used to identify the type of packaging. Packed in bubble wrap, then in a double walled cardboard box. 8 Digit Code - 95030099 - Other than, of plastics. 10 Digit Code - 9503009990 - Other than, hand-made of wood. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 9503. Tribunal Star Images Enterprises Ltd vs HMRC (case number TC09032).