A hand made, scale model of a 1938 Alfa Romeo. This model is a 1:15 scale of the 2.9 Le Mans Coupe and engine crafted by Gerald Wingrove.
This is a finely detailed scratch-built static model with hinged opening doors, constructed from mainly brass, copper and aluminium parts, finished in red livery, with wire-spoked wheels shod with rubber tyres.
The model is 30.5cm long, with display base; offered together with 1:15 scale model engine, constructed in metal similar to the car, on a polished metal stand. Both contained together within green baize padded two-tiered plywood storage case with sliding lid.
The hand made scale model was based on the original vehicle from 1938 where the Mille Miglia Roadstar were produced by the Alfa Corse racing team specifically for racing at the 1938 Le Mans 24-Hour endurance race.
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 8306 - Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
GIR 3B - has been used as the base metal is considered to be the essential character.
GIR 6 - has been used to classify the goods to subheading level 830629 - Statuettes and other ornaments, Other than plated with precious metal.
Also classified in accordance with:
Note 3 to Section XV
Harmonised system explanatory notes (HSENs) Note (B) to Heading 8306
Harmonised System Explanatory Notes (HSEN)s Note (3) to Heading 9705
Harmonised System Explanatory Notes (HSEN)s (9) to Heading 9023