Information for ruling 600007007
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 9703900000 (opens in new tab)
- Description
- This cast bronze dinosaur sculpture is modelled on a newly discovered sub species of the T-Rex. It will be six metres long and will be displayed at a public art exhibition. The sculpture is hand sculpted out of bronze and will be a unique piece of art and will not be replicated. It will be held by a metal framework to hold it in place.
- Keywords
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- WORKS OF ART
- HANDMADE
- OF BRONZE
- ORIGINAL SCULPTURES
- REPLICA
- 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: Chapter Note 4 to Chapter 97 General note (a) to Chapter 97 Harmonised System Explanatory Notes (HSENs) to heading 9703