Information for ruling 600009904
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2024
- Expiry date
- 02 Apr 2027
- Commodity code
- 9401710000 (opens in new tab)
- Description
- A set of Six chairs Circa 1947 made by French designer Gilbert Poillerat (1902-1988). Gilbert Poillerat was one of the most significant and original figures of Twentieth-Century design. They are made from Iron and Bronze and upholstered in fabric. Each chair’s measurements are 84x45x55cm (33 1/8 x 17 ¾ x 21 5/8 in) These chairs demonstrate a distinctive example of the artist’s more minimalistic forms, placing more focus on the simplicity of craftsmanship to highlight the artistry of the two-toned patinated and gilt brass. These chairs are a product of a person who was born in France and lived and worked in France and designed and created a number of ironwork items.
- Keywords
-
- FURNITURE
- UPHOLSTERED
- OF METAL
- OF BRONZE
- CHAIRS
- SEATS
- 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 (1)(b)). General Interpretative Rules (GIRs): 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 Note A(3) to Heading 9705 Harmonised System Explanatory Notes (HSENs) to 9401