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This section is Advance Tariff Ruling Information for ruling 600016045
- Start date
- 01 Sep 2026
- Expiry date
- 31 Aug 2029
- Commodity code
- 9503004990 (opens in new tab)
- Description
- This is a puppet character resembling a non-human figure. It is intended solely for use in animation and feature film production. It is not designed or intended to be used as a toy or a recreational article. The applicant has confirmed the puppet is still in the early stages of development and is being made, but the outcome will be non-human puppet. The puppet is constructed by using a stainless-steel style frame forming the basic structure. This is then cast in a rubber or foam latex; the figure may or may not be wearing clothes. Each figure measures approximately 51 cm in height. For shipment, the puppets are wrapped in bubble wrap and packed in a double-walled cardboard box.
- Keywords
-
- CLOTHED
- REPRESENTING A NON-HUMAN CREATURE
- FOR TELEVISION SET
- OF LATEX
- OF STAINLESS STEEL
- OF RUBBER
- 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 - 95030049 Toys representing animals or non-human creatures: Other than stuffed. 10 Digit Code - 9503004990 Other than, hand-made, of wood. Also classified in accordance with: The Harmonised System Explanatory Notes (HSEN) to heading 9503. Tribunal Star Images Enterprises Ltd vs HMRC (case number TC09032).