Information for ruling 600013718
This section is Advance Tariff Ruling
- Start date
- 05 Dec 2025
- Expiry date
- 04 Dec 2028
- Commodity code
- 9403301100 (opens in new tab)
- Description
- Executive Desk ‘Executive’ Desk designed by Mario Gottardi in 1947. The materials were produced and assembled by Roncoroni, Cantù, Italy. It is made from Wood-veneered wood, wood, glass, brass, felt and measures 77.3 x 250.5 x 85.5 cm (30 3/8 x 98 5/8 x 33 5/8 in), 77.3cm high. The dominant material used in the production of the desk is fruit wood.
- Keywords
-
- WORKS OF ART
- OF BRASS
- FURNITURE
- AS COLLECTORS ITEM
- OF WOOD
- ARTICLES OF WOOD
- OF FELT
- OF GLASS
- 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 9403: Other furniture and parts thereof GIR 3b has been used as the wood is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 940330: Wooden furniture of a kind used in offices 8 Digit code 94033011: Not exceeding 80 cm in height; Desks Also classified in accordance with: Chapter Note 2 to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 94.03 (1) Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A) (3)