Information for ruling 600009902
This section is Advance Tariff Ruling
- Start date
- 22 Apr 2024
- Expiry date
- 21 Apr 2027
- Commodity code
- 6913909310 (opens in new tab)
- Description
- Pair of 'Lesbos’ pots, circa 1996. These 'Lesbos' pots are presently in Athens and shortly due to be transported to London in February to be offered at auction. The 'Lesbos' pots were made Paris-based design duo of French interior designer Elizabeth Garouste, who designed stage sets and costumes for the theatre, and for the fashion business before partnering with Swiss-born designer Mattia Bonetti in the early 1980's. There were more than two of these pots made, they were produced as open edition, and they are rare in the sense that they come up for auction infrequently. Also, it is not known if these pots were designed for a famous person who was globally renown, and in addition it is not known if they were presented in a national or global historic event or building. The pots will be of great interest to collectors of French design and contemporary design. These 'Lesbos' pots are made from enamelled ceramic and coloured ceramic, are earthenware, and are handmade. The pot described as being made from coloured ceramic has got pins gilded with white and yellow gold leaf. The dimensions of the pots are 46.50 cm x 50.0 cm x 77.0 cm, and 46 cm x 50 cm x 77 cm respectively.
- Keywords
-
- CERAMICS
- POTS
- EARTHENWARE
- ORIGINAL SCULPTURES
- HANDMADE
- OF TERRACOTTA
- 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 6913 - Statuettes and other ornamental ceramic articles GIR 6 has been used to classify the goods to subheading level 691390 - Other than of porcelain or china 8 Digit Code 69139093 - Other of common pottery; earthenware or fine pottery 10 Digit Code 6913909310 - Hand-made Also classified in accordance with: Chapter Note 1 to chapter 69 Harmonised System Explanatory Notes (HSENs) note (A) (1) and (C) to 6913