Information for ruling 600014096
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 9705100044 (opens in new tab)
- Description
- A set of 10 dining chairs which were designed and made by Jean Royère in 1955. The chairs are made of stained oak wood, natural cane and upholstered in cotton fabric. The dimensions of each chair are 98.4cm x 44.5cm x 50.8 cm. The chairs were originally commissioned by a prominent Lebanese family and they have been documented in publications such as Jean Royère by Pierre-Emmanuel Martin-Vivier (Norma Edition 2017).
- Keywords
-
- AS COLLECTOR ITEM
- OF CANE
- DINING ROOM FURNITURE
- OAK WOOD
- UPHOLSTERED
- FUNCTIONAL
- FOR SITTING
- CHAIRS
- OF COTTON
- 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).