Information for ruling 600014828
This section is Advance Tariff Ruling
- Start date
- 11 Feb 2026
- Expiry date
- 10 Feb 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- Mirror Mirror designed by Josef Hoffmann, circa 1930. Materials used: Painted limewood, mirrored glass. Dimensions: 27 × 21 × 5.1 cm
- Keywords
-
- MIRRORS
- AS COLLECTORS ITEM
- OF GLASS
- OF WOOD
- MIRROR
- 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 glass 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 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: GENERAL Note (C) to Chapter 97 Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A) (3)