Information for ruling 600009850
This section is Advance Tariff Ruling
- Start date
- 19 Mar 2024
- Expiry date
- 18 Mar 2027
- Commodity code
- 9401610000 (opens in new tab)
- Description
- Rare ‘Curva Sofa’, circa 1960 by the acclaimed Portuguese and Brazilian designer Joaquim Tenreiro. The sofa is made from fabric, iron and the internal frame of the sofa is wood. Measurements of the Sofa are 71x165x79 cm. This sofa demonstrates the influences of European modernism in its form, which is sculptural and simplistic in its structure, and serves as an absolute example of Tenreiro’s fusion of European design notions with local Brazilian materials and lifestyle ideals. Tenreiro is often referred to as the father of Brazilian modernism. The furniture designer was born in Portugal and moved to Rio de Janeiro in the late 1920s. In the early 1940s, he established his studio, and by the 1950s, he was designing furniture for modern architects. The sofa is documented in the book by Soraia Cals, Tenreiro (1998). This item is a product of a person who was born in Portugal and lived in Rio de Janeiro and designed and created several items of household furniture
- Keywords
-
- FURNITURE
- UPHOLSTERED
- LIVING ROOM FURNITURE
- ARTICLES OF WOOD
- OF IRON
- 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 Heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 6 has been used to classify the goods to subheading level 940161 - Other seats, with wooden frames; upholstered. Also classified in accordance with: Note A(3) to Heading 9705 Harmonised Standard Explanatory Notes (HSENs) to Heading 9401