Information for ruling 600009901
This section is Advance Tariff Ruling
- Start date
- 05 Apr 2024
- Expiry date
- 04 Apr 2027
- Commodity code
- 9401710000 (opens in new tab)
- Description
- An Armchair and Ottoman, circa 1994, made of gilded iron and fabric which are of great interest to collectors of French design and contemporary design. The influences of Baroque design and also from natural motifs are both present in the gilded forged metal frame of these pieces, which together present an unexpected combination of opulent and organic. They are designed by French interior designer Elizabeth Garouste and Swiss-born designer Mattia Bonetti. The pair developed a distinctive style influenced by ideals of contrast and contradiction, as well as surreal eclecticism with a witty and elegant flair. The resulting pieces are quirky yet grand, sophisticated and luxurious in their sumptuous materiality while presenting avant-garde notions that set their works apart from other designers.
- Keywords
- OF IRON OTTOMAN FURNITURE FABRIC ARMCHAIRS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - Has been used to classify this product by the terms of 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 940171 - Other seats, with metal frames; Upholstered Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9401