Information for ruling 600014198
This section is Advance Tariff Ruling
- Start date
- 18 Dec 2025
- Expiry date
- 17 Dec 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A chandelier, designed by Max Ingrand in 1954, features a brass trumpet-shaped ceiling rose leading to a wide circular brass band with slots. These slots secure the coloured glass petals, which fan out to refract light and create a distinctive lighting effect. The fixture is suspended from the ceiling with a 129 cm drop. Max Ingrand was a renowned French artist and decorator, recognized for his contributions to studio glass and stained glass windows. His early works included windows for Sainte-Agnès in Maisons-Alfort and participation in the design of Notre-Dame de Paris in 1937.
- Keywords
-
- BRASS
- AS COLLECTOR’S ITEM
- WITH PARTS OF GLASS
- CHANDELIERS
- FOR LIGHTING
- OF HISTORIC INTEREST
- 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: Harmonized System Explanatory Notes (HSEN) General Note (C) to Chapter 97. Harmonized System Explanatory Notes (HSEN) Note (A) (3) to heading 9705.