Information for ruling 600010199
This section is Advance Tariff Ruling
- Start date
- 05 Apr 2024
- Expiry date
- 04 Apr 2027
- Commodity code
- 9703900000 (opens in new tab)
- Description
- A Bronze Sculpture by the English Artist Lynn Chadwick CBE RA (1914-2003)
- Keywords
- ORIGINAL SCULPTURES WORKS OF ART CAST OF BRONZE OF BASE METALS
- 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)). GIR 1 - has been used to classify this product by the terms of heading 9703- Original sculpture and statuary, in any material GIR 6 - has been used to classify the goods to subheading level 970390-Other than of an age exceeding 100 years Also Classified In Accordance With: General Note (A) to Chapter 97 Harmonised System Explanatory Notes (HSENs) to heading 9703 refers.