Information for ruling 600006035
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2023
- Expiry date
- 02 Apr 2026
- Commodity code
- 9703900000 (opens in new tab)
- Description
- This product is a lighting sculpture of bronze, that features works composed of electrical circuits and dandelion seeds affixed to LED light bulbs and although this sculpture features electrical components it is intended as a decorative piece and not as lighting. The geometric circuit modules repeat in a pattern, visually representing the idea of a dandelion producing and spreading its offspring, this sculpture presents a unique acquisition opportunity for collectors of contemporary art. This sculpture is work that is a part of DRIFT studio’s ‘Fragile Future’ series. Ralph Nauta and Lonneke Gordijn founded DRIFT studio in 2007, having both graduated from Design Academy in Eindhoven in 2004. Nature often forms the main point of reference in their work and they frequently borrow forms and materials directly from the natural world. Their imaginative approach to nature and sustainability in design has garnered a great deal of recognition internationally. The ‘Fragile Future series was awarded the ‘Light of the Future’ award by the German Design Council in 2008, along with several other awards.
- Keywords
-
- LED
- DANDELION
- OF BRONZE
- ORIGINAL SCULPTURES
- AS A COLLECTORS ITEM
- 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 9703 - Original sculpture and statuary, in any material GIR 6 – has been used to classify the goods to subheading level 970390 – Other than of an age exceeding 100 years Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9703