Information for ruling 600015049
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2026
- Expiry date
- 09 Mar 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- The product is an electric guitar which was made by a guitar company with the yellow stripe graphics added by Eddie Van Halen who played the guitar during one of his performances in 2004. The guitar is signed by the artist with some other messages relating to that performance written in the yellow stripes.
- Keywords
-
- MUSICAL INSTRUMENTS
- GUITARS
- OF HISTORIC INTEREST
- AS COLLECTOR ITEM
- STRING INSTRUMENTS
- 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 (GIR)s: 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 sub-heading 9705.10 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest Code to 10 digits - 9705 1000 48 - 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 elsewhere specified in this heading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 9705 part (A)(3) refers