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Information for ruling 600013843

This section is Advance Tariff Ruling

Start date
08 Jan 2026
Expiry date
07 Jan 2029
Description
A flower holder which was made by Pietro Cheisa in 1934. It is made from glass and brass, The flower holder measures 15 cm (5 7/8 in.) high, 35 cm (13 3/4 in.) diameter.
Keywords
  • OF BRASS
  • OF GLASS
  • AS COLLECTORS ITEM
  • OF HISTORIC INTEREST
  • HOLDERS
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)). General Interpretative Rules (GIRs): 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 9705100048 - 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; other than collectors' pieces of wood or collections and collectors’ items of animal origin. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) General Note (C) to Chapter 97. Harmonised System Explanatory Notes (HSEN) Note (A) (3) to heading 9705.