Information for ruling 600013665
This section is Advance Tariff Ruling
- Start date
- 14 Oct 2025
- Expiry date
- 13 Oct 2028
- Commodity code
- 9401710000 (opens in new tab)
- Description
- The ‘Direction’ armchair, made circa 1951 is made from painted steel frame attached are oak arms, with a leather upholstery and rubber which was designed for offices and classrooms remains one of Prouvé’s most invaluable contributions to twentieth-century furnishings. Jean Prouvé (1901-1984) was a French metal worker, architect, and designer. His work is recognized around the world for blending architecture and engineering to create what are now considered iconic pieces of Mid-Century French Design. Prouvé's works regularly achieve record breaking results at auction, demonstrating their high demand amongst collectors of art and design. Prouvé’s work is highly collectible today not only because of its timeless style, but also because of its rarity and historical importance. The Museum of Modern Art in New York has a Prouvé ‘Direction’ armchair in their collection, however it is not this actual chair of this application. It was last bought in the USA in 2006. A famous fashion designer had this model armchair in his collection. It is valued at £35,000. There are 200 of this particular model of chair still in circulation. Dimensions 31 3/4 x 24 1/4 x 23 1/2 in. (80.6 x 61.6 x 59.7 cm)
- Keywords
-
- OF BASE METALS
- WITH METAL FRAMES
- UPHOLSTERED
- ARMCHAIRS
- FOR SITTING
- WITH RUBBER
- FURNITURE
- USED
- 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 3b - Has been used as the essential character - 'Metal Frame' - The essential character is the product rather than the person who made it. GIR 6 - Has been used to classify this product by the terms of heading 9401 71 - Other seats, with metal frames; upholstered. Also Classified in Accordance with: Note 2(b) to Chapter 94 Harmonized System Explanatory Note (HSENs) to Heading 9401 Harmonized System Explanatory Note (HSENs) (A) & (3) to Heading 9705