Information for ruling 600013663
This section is Advance Tariff Ruling
- Start date
- 25 Nov 2025
- Expiry date
- 24 Nov 2028
- Commodity code
- 9705100044 (opens in new tab)
- Description
- A pair of chairs which are made from rosewood and have are upholstered in a fabric made circa 1950. They are made of endangered wood and valued at £35,000. The chairs were made by Peder Moos (1906-1991) who was a renown Danish furniture designer and cabinetmaker who crafted nearly all his pieces himself. The rosewood frames displayed in these model chairs, as well as the contrasting wood joints and inlay, are an example of his craftsmanship at the highest level. These chairs are a unique design. Moos’s work has been presented at the Copenhagen Cabinetmakers' Guild Exhibition at Design museum, Denmark, 1942 and exhibited at National Museet, Stockholm, Sweden in 1943 and at Nordenfjelske Kunstindustri museum, Trondheim, Norway in 1952. The chairs were first sold in 1950 and most recently bought in 2024. The inclusion of a similar model chair by Moos (as these are unique) in the attached publication Contemporary Danish Furniture Design: A Short Illustrated Review, by Frederik Sieck, highlights their importance to the story of Danish design in the 20th century. Dimensions Each: 71.5 x 48 x 40 cm (28 1/8 x 18 7/8 x 15 3/4 in.) In 2015, Moos’ Dining Table (1952), broke the former auction record for Nordic furniture, selling for £602,500.
- Keywords
-
- WORKS OF ART
- ARMCHAIRS
- WOODEN FRAMES
- OF HISTORIC INTEREST
- ARTICLES OF WOOD
- FURNITURE
- USED
- UPHOLSTERED
- HANDMADE
- 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 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. GIR 6 - Has been used to classify this product by the terms of heading 9705 10 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest. Digit Code: 97051000 44 - Collectors’ pieces of wood. Also Classified in Accordance with: General Note (C) to Chapter 97 Harmonized System Explanatory Note (HSENs) (A) & (3) to Heading 9705