Information for ruling 600005093
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 9705100010 (opens in new tab)
- Description
- The product is a set of ten chairs, circa 1950 created by Børge Mogensen the acclaimed Danish mid-century designer. The flowing and curved details connecting the legs are one of the key features of these model chairs that make them important pieces of Danish design history. It is made from Teak, Oak, Leather and the model is documented in the book by Grete Jalk, Dansk Møbelkunst gennem 40 aar, Volume 3: 1947-1956 (1987). Børge Mogensen was initially trained as a cabinetmaker by Kaare Klint, one of the most important figures in Danish design history. Mogensen has also exhibited at almost every year at the Copenhagen Cabinetmaker's Guild Exhibitions.
- Keywords
- FURNITURE OF HISTORIC INTEREST DINING ROOM FURNITURE OF WOOD AS A COLLECTORS ITEM
- Justification
- 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 (GIR)s: GIR 1 – Has been used to classify this product by the terms of heading 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. GIR 6 - Has been used to classify the goods to subheading level 970510 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest. 10 Digit Code - 9705100010 - Collectors' pieces of wood. Also classified in accordance with: General Notes to heading 97 note (C) refers Harmonised System Explanatory Notes (HSENs) (A) (3) to heading 9705 refers