Information for ruling 600013818
This section is Advance Tariff Ruling
- Start date
- 07 Jan 2026
- Expiry date
- 06 Jan 2029
- Commodity code
- 9705100070 (opens in new tab)
- Description
- A handcrafted coffee table designed by Edvard Kindt-Larsen and Tove Kindt-Larsen and executed by Gustave Bertelsen of Bertelsen & Co furniture makers, circa 1946. It is made from Cuban mahogany and Brazilian rosewood. The dimensions of the table are: Height 67.5cm and Diameter 96cm. Fewer than 20 tables of this specification were made. This specific piece was displayed at the 1946 Copenhagen Cabinetmakers’ Guild Exhibition.
- Keywords
-
- ROSEWOOD
- USED
- OF WOOD
- ARTICLES OF WOOD
- MAHOGANY
- FUNCTIONAL
- TABLES
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 9705100070 - Other than elsewhere specified within this subheading: Collectors’ pieces of wood. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 97 - General Note (C). Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note (A) (3).