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Serkan KARACA
Legislation Expert
Is Superman human? This seemingly bizarre question was at the heart of a complex GTIP dispute I navigated a few years ago. The resolution of this dispute, which could have led to a significant tax difference, hinged on this seemingly simple yet profound query.
As you know, toys are included in tariff position 9503 in the Turkish Customs Tariff Schedule. While "Artificial dolls - dolls in human form only" are included in 9503.00.21.00.00 GTIP, "Toys depicting animals and non-human creatures" are included in 9503.00.41.00.00 and 9503.00.49.00.00 GTIPs. Is taking. When we look at the Tariff Schedule Prospectus, we cannot see an obvious explanation of what is meant by the phrase "non-human creature"; however, "Depicting animals or non-human creatures, even if they mostly have human physical characteristics (e.g., angels, robots, demons, monsters)" We come across the phrase "toys (including those for use in puppet shows)." So, should the plastic Superman toy, whose image is shown below, be considered a doll at 9503.00.21.00.00 or a toy depicting non-human creatures at 9503.00.49.00.00?
In the Declaration of Entry for Free Circulation, which is the subject of the HS Code dispute I mentioned above, the Superman toy, which has moving parts and removable clothes and is approximately 30 cm tall, was evaluated as "Toy depicting animals and non-human creatures" by the obligor and 9503.00.49.00.00 HS Code. It was declared in. In my conversation with the relevant Customs Consultant master about why the item, which I saw did not have any non-human limbs or parts, was not considered a "doll" at 9503.00.21.00.00, he said, "Mr. Serkan, can Superman ever be human?" He tried to prove the accuracy of the GTİP by saying, "He is a superhero who came to our world from Krypton, can fly, and shine from his eyes." When I first heard this comment, it seemed ridiculously reasonable to me. However, it was also evident that our toy was no different from any other male doll - except for the underwear he wore over his cape and tights. Well, when determining the GTIP of a toy, should we consider the characteristics, abilities, and story of the character represented by that toy, as our Customs Consultant master said? In the evaluation made by the inspection board, it was concluded that the goods did not physically have any non-human creature parts and that the GTİP was 9503.00.21.00.00, and an additional accrual and penalty decision was issued and notified to the relevant company. Later, due to the objection made by the obligor to the Regional Directorate, the Regional Directorate annulled the additional accrual and penalty decisions issued by the administration and concluded that the GTIP of the Superman toy was 9503.00.49.00.00. In other words, he considered Superman a "non-human creature." The main reason for making this decision, to be expressed verbatim as stated in the decision, was as follows: "The goods in question; "It is an item that has moving parts, has a cloak that can be put on and removed, and depicts creatures that look human but are superhuman (e.g., can fly, can emit light from their eyes, can lift huge weights, have supernatural powers)..." In other words, the Regional Directorate was saying that when determining the GTIP of a toy, it is necessary to know the comic book, movie, and novel on which that toy is based and to consider the characteristics of that toy's character in that story.
Now, assuming that this classification logic is correct, let's determine the GTIPs of the toys shown below.
In the photos above, we see little girl figures made by knitting from yarn. For those who think that these are both dolls and their GTIP is 9503.00.21.00.00, I advise you to examine the orange-haired doll a little more carefully. Because she is "Pippi the Longstocking Girl". Just as stated in the decision of our Regional Directorate, he is a novel hero who can lift huge weights and has supernatural powers. For this reason, GTIP is 9503.00.49.00.00 (!).
In the photos above, there are two male characters holding swords in their hands. Both toys have moving parts, have clothes that can be put on and taken off, and look like humans. If you first look at them and think they are both dolls and their GTIPs are 9503.00.21.00.00, you haven't watched "The Lord of the Rings." If you had watched it, you would remember that the younger character is "Aragorn," who belongs to the "human" race, and the older character is "Gandalf the Wizard," who has supernatural powers. In this case, Aragorn's GTIP is 9503.00.21.00.00 as a "doll," and Wizard Gandalf's GTIP is 9503.00.49.00.00 as he is a "non-human creature"!
Multiplying these examples with fairy tales, novels, comics, and cartoon characters is possible. However, when our starting point when determining GTIP is not directly the toy itself but the characteristics of the character it reflects in the story, exciting results can be achieved, as in the examples above. Of course, the GTIP of all four toys in the two examples I gave is 9503.00.21.00.00. Any non-human feature or non-human limb, regardless of their own story; For example, they do not have a tail, horns, or any extra organs.
As we delve into the Customs General Communiqué Customs Tariff Schedule Explanatory Notes Serial No: 4 (National Customs Tariff Schedule Explanatory Notes) and Customs General Communiqué Customs Tariff Schedule Explanatory Notes Serial No: 6 (EU Explanatory Notes), we are reminded of our crucial role in the classification process. Our understanding and application of these criteria are vital.
For Serial Number: 4 9503.00.21.00.00 "This GTİP is subject to movable parts and equipped with removable clothing; Includes toys with human appearance and limbs, such as movie, fairy tale or comic book characters, Native Americans, astronauts or soldiers." He partially clarifies the issue by saying:
However, Series No: 6 states that "When distinguishing between toys depicting animals and non-human creatures and toys in human form, the following points are not taken into account:
- The color of the toy (for example, having purple or green skin does not indicate that the character is a non-human creature) and
- The background of the characters it represents or their skills and abilities (e.g., the character's birthplace or ability to fly)
The toy is considered a "toy representing a human" if it carries a fixed mask that leaves a significant part of the face exposed and sufficient to recognize it as a human face so that the human face is visible or distinguishable (for example, it may be a mask with animal ears), or if the human features are revealed when the mask is removed."
His comment on the matter is crystal clear, leaving no room for ambiguity. To reiterate, when it comes to classifying toys, we should not factor in the story, skills, and abilities of the character that the toy represents.
Customs General Communiqué Serial Nos: 4 and 6 were not yet in force on the date of the dispute I mentioned at the beginning of the article and when the Regional Directorate took the decision; however, I would like to state that I find it wrong to treat Superman as a Kryptonian even in the absence of these notifications.
Personally, I've always found determining the GTIP of an item to be the most enjoyable aspect of customs legislation. It's like embarking on a journey of discovery, researching a subject you know little about, understanding the operating principles of a machine, and even visiting the places where the goods are used. And in all this, we must not forget that our most valuable tools are creativity and imagination.
