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Information for ruling 600005098

This section is Advance Tariff Ruling

Start date
09 Dec 2022
Expiry date
08 Dec 2025
Description
The product is a Console table, circa 1957 by the acclaimed Italian designer Giovanni Ferrabin. The product is made from painted iron, brass and glass. Giovanni Ferrabin was a modernist architect, designer and artist. He mostly created furniture from metal, glass and wood-bare and his furniture designs were often inspired by his varied and creative career as both an architect and a sculptor. Similar model consoles by Ferrabini are documented in the book by Andrea Branzi and Michele De Lucchi II Design Italiano Degil Anni ’50 (1985) and in the architecture and design periodical Domus, no. 333 (1957).
Keywords
OF BRASS AS A COLLECTORS ITEM OF HISTORIC INTEREST OF IRON TABLES OF GLASS
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 - 9705100090 - Other than collectors’ pieces of wood and other than collections and collectors' pieces of zoological, anatomical, historical, archaeological, palaeontological or ethnographic interest containing animal products. Also classified in accordance with: General Notes to heading 97 note (C) refers Harmonised System Explanatory Notes (HSENs) (A) (3) to heading 9705 refers