Information for ruling 600014202
This section is Advance Tariff Ruling
- Start date
- 30 Jan 2026
- Expiry date
- 29 Jan 2029
- Commodity code
- 9705100044 (opens in new tab)
- Description
- Cabinet ‘Concetto Spaziale’ Cabinet, circa 1956. By the acclaimed Italian artist and designer Lucio Fontana and architect Renato Angeli, as a collector’s piece. The Concetto Spaziale cabinet is a unique, one off creation. Made from wood, painted wood, glass, coloured glass and brass. Measures 182 x 219 x 45 cm.
- Keywords
-
- OF BRASS
- OF GLASS
- AS COLLECTORS ITEM
- OF WOOD
- CABINETS
- ARTICLES OF WOOD
- 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)). 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 3b has been used as the wood is considered to be the essential character. 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: GENERAL Note (C) to Chapter 97 Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A) (3)