A hand made, scale model of a 1933 Alfa Romeo. This model is a 1:15 scale of the 8c 2300 Monza crafted by Gerald Wingrove.
This is a finely detailed scratch-built static model with hinged bonnet revealing engine, constructed from mainly brass, copper and aluminium parts, finished in red livery, with wire-spoked wheels shod with rubber tyres.
The model is 27cm long, with display base, contained in green baize padded plywood storage case with sliding lid.
The hand made scale model was based on the original 1931 Alfa Romeo 8c 2300 Touring Spider race cars.
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