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Information for ruling 600013719

This section is Advance Tariff Ruling

Start date
05 Dec 2025
Expiry date
04 Dec 2028
Description
A Museum Table 'Museum Table' designed and handcrafted by Peder Moos in 1947. It is made from Brazilian rosewood with boxwood inlays and measures 57 x 71 x 51.5 cm (22 1/2 x 27 7/8 x 20 1/4 in). This model table has been presented at The Copenhagen Cabinetmakers' Guild Exhibition at Designmuseum Danmark, 1942 and exhibited at Nationalmuseet (National Museum), Stockholm, Sweden in 1943 and at Nordenfjelske Kunstindustrimuseum (National Museum of Decorative Arts and Design), Trondheim, Norway in 1952. Peder Moos was a master craftsman, renowned in Denmark and beyond.
Keywords
  • WORKS OF ART
  • AS COLLECTOR ITEM
  • FURNITURE
  • TABLES
  • ARTICLES OF WOOD
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 the goods to subheading level 970510: Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 Digit code 9705100044: 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; Collectors’ pieces of wood Also classified in accordance with: GENERAL Note (C) to Chapter 97 Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A) (3)