Information for ruling 600014771
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2026
- Expiry date
- 03 Feb 2029
- Commodity code
- 9705100044 (opens in new tab)
- Description
- An executive desk circa 1929 made from painted wood, Buxus and glass was designed by Gino Levi Montalcini and Giuseppe Pagano. The desk originates from the Palazzo degli Uffici Gualino, Turin—an historically significant, widely published Rationalist building (1928–30). Much of the surviving furniture from this commission has been documented in architectural archives (Domus, June 1930). The desk was was commissioned for one of the era’s most prestigious patrons, Riccardo Gualino who one of Italy’s most influential early-20th-century industrialists, financiers, and art patrons. Gualino’s support for avant-garde architecture and design was instrumental in shaping the development of Italian Rationalism.. Gino Levi Montalcini and Giuseppe Pagano were central figures in the emergence of Italian Rationalism. Pagano later served as editor of Casabella and became a leading national advocate for modernist principles. Levi Montalcini continued to advance modernist design throughout his career, contributing significantly to Italy’s postwar architectural identity. Together they created some of the earliest and most influential examples of Italian modernism, situating Italy within the broader European avant-garde alongside Le Corbusier and Walter Gropius. Dimension of desk - 80cm x 240cm x 90cm
- Keywords
-
- PAINTED
- FURNITURE
- OF GLASS
- AS A COLLECTORS ITEM
- OF WOOD
- 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).