Information for ruling 600013832
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2025
- Expiry date
- 20 Nov 2028
- Commodity code
- 9705100044 (opens in new tab)
- Description
- A cello which was handmade by luthier Evasio Emilio Guerra in 1949. It is made from Spruce and Maple woods, with a fingerboard of Ebony wood. There is a label inside the body of the cello stating the name of Guerra and the year of manufacture.
- Keywords
-
- EBONY
- STRING INSTRUMENTS
- CELLOS
- SPRUCE
- HANDMADE
- OF WOOD
- MUSICAL INSTRUMENTS
- MAPLE
- CELLO
- 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 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: Harmonized System Explanatory Notes (HSEN) to Chapter 97 - General Note (C). Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note (A) (3).