I'm not from the UK, so I have no experience with these tariffs, but it seems pretty clear that Sideshow statues would not meet the 9703 criteria.
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Originally Posted by FETTFAN
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The Tariff checker states that the 39 commodity code applies to Plastics and thereof: rubber. Can it be argued that a limited edition Polystone statue does not fit this criteria.
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Given that polystone is a plastic, I can't see why it wouldn't fit this criteria based on material.
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Originally Posted by FETTFAN
The tariff 9703 states ‘ Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists."
The above statement does not define a figure for mass-produced and the official definition of a commercial character is ‘Characters designed for use in a commercial context are essentially there to sell a product or service to an audience. For example Ronald McDonald.
It’s all very vague and open to interpretation when you begin delving.
However, the first criteria of the 97 tariff is a ‘collectors piece’ which what statues are.
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You have to be careful not to take just one or more terms without also considering the full context of the sections in which they're contained.
When you look at chapter 97 as a whole, it does seem to represent the more traditional definition of collectables and art. Then, in my opinion, that third chapter note regarding the 'mass-produced reproductions' and "craftsmanship of a commercial character" is what expressly excludes Sideshow statues.
'Commercial character' isn't referring to the subject of the piece - it's referring to the purpose of the creation. Instead, you could read that part of the note as 'works of conventional craftsmanship of a commercial nature.'
The statues Sideshow sells are certainly not original works. A sculpt/model is commissioned, prototype produced, then the numerous copies (or reproductions, one might argue) are fabricated on a production line in overseas factories. To me, that's the basic process for any mass-produced product. I don't think putting numbers on the pieces changes that 'commerical character' of the venture.
If you personally commissioned an artist to create a (subject of choice) statue, then I would certainly expect that to meet the 9703 criteria.