Information for ruling 600013607
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2026
- Expiry date
- 26 Jan 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- An artwork installation produced on a split-flap (flicker) board. The piece will form the central part of a piece of public art in a prestigious new enterprise zone. The display will present characters for artistic expression and not as information or wayfinding signage, using alphanumeric characters or plain black or white flaps to form a graphic pattern. This text-based artwork will be created and sent to the programming portal in advance of the board’s installation. The portal will then be disconnected from the internet, and no other users will be able to create or modify the text. The artist duo will create 365 text works for the display, one text work will be shown each day over the course of a year. At the end of the year, the text works will loop back to the beginning and be repeated. The artwork will remain for an expected 25 years. The cabinet and modules are made of powder coated carbon steel sheet metal. The split flaps are double-sided screen-printed on a black rigid plastic called polypropylene, and the carousel wheels are an injection moulded plastic. Each module contains fifty flaps within a motor-driven carousel, which rotates the flaps to land on the desired character. The digital content management system, programming portal supplied by the manufacturer is programmed by the artists to run the sequence of individual letters to generate the artists patterns, words and sentences. The digital system which is an integral element of the board.
- Keywords
-
- WITH MOTOR
- FOR DISPLAYING
- PROGRAMMABLE
- FOR ART WORK
- OF HISTORIC INTEREST
- WITH SOFTWARE
- FOR TEXT DISPLAY
- AS COLLECTOR ITEM
- 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 (GIRs): GIR 1 - Has been used to classify this product by the terms of heading 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. GIR 6 - Has been used to classify the goods to subheading level 970510 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest. 10 Digit code 9705100048 - Property relating to history, including the history of science and technology and military and social history, to the life of national leaders, thinkers, scientists and artists and to events of national importance; other than more than 200 years old; other than collectors’ pieces of wood and collections and collectors’ items of animal origin. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN's) General Note (C) to Chapter 97. Harmonized System Explanatory Notes (HSEN's) Notes (A) (3) to heading 9705.