Information for ruling 600013949
This section is Advance Tariff Ruling
- Start date
- 27 Nov 2025
- Expiry date
- 26 Nov 2028
- Commodity code
- 9705100044 (opens in new tab)
- Description
- A gold and tortoiseshell mounted violin bow. The bow was hand crafted from Pernambuco and ebony woods with a tortoiseshell frog. It was made by Emile August Ouchard (1900 - 1969) in his workshop in Paris in 1942. Emile August Ouchard was a highly respected master craftsman and known for the elegance and superb playing qualities of his bows. His work is now highly collectable and sought after by professional musicians and collectors all over the world.
- Keywords
-
- EBONY
- PERNAMBUCO
- AS COLLECTOR ITEM
- WITH GOLD
- MUSICAL INSTRUMENT PARTS
- OF WOOD
- TORTOISESHELL
- OF HISTORIC INTEREST
- BOWS
- AS A COLLECTORS ITEM
- 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 (GIR): 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: Harmonised System Explanatory Notes (HSENs) General notes (C) to Chapter 97. Harmonised System Explanatory Notes (HSENs) notes (A) (3) to heading 9705.