Information for ruling 600002040
This section is Advance Tariff Ruling
- Start date
- 25 Nov 2021
- Expiry date
- 24 Nov 2024
- Commodity code
- 9705000010 (opens in new tab)
- Description
- A viola, handmade by Gaetano Sgarabotto in Parma circa 1930. It is made from spruce and Maple woods, with an ebony fingerboard. No restoration work has been carried out on it. The viola does not come with a bow. Gaetano Sgarabotto's instruments are highly collectable pieces today. They are of considerable historical interest and feature in violin museums around the world.
- Keywords
- MUSICAL INSTRUMENTS AS COLLECTOR ITEM VIOLA OF HISTORIC INTEREST ARTICLES OF WOOD STRING INSTRUMENTS
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest 10 Digit Code 9705000010 Collectors’ pieces of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 9705 (B) refers