Information for ruling 600005096
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 9705100010 (opens in new tab)
- Description
- This sofa is an example of the iconic Italian mid-century designer Gio Ponti’s work. Though trained as an architect, Ponti made major contributions to modern Italian design history through his objects in many materials. He had a particular talent in creating stunning, unconventional lines in wood, such as the ones displayed in this sofa. The sofa was made Circa 1920 and the frame is made from wood, upholstered in leather and has circular legs made from brass.
- Keywords
- FURNITURE HANDMADE OF HISTORIC INTEREST OF WOOD OF BRASS OF LEATHER
- 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 (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 Note (c) to Chapter 97 Harmonised System Explanatory Notes (HSENs) to heading 9705, note A(3)