Information for ruling 600015082
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2026
- Expiry date
- 09 Feb 2029
- Commodity code
- 9705100044 (opens in new tab)
- Description
- A sofa (circa 1940) designed by Italian designer Paolo Buffa (1903-1970) Made from painted wood and upholstered in fabric Dimensions: 76 x 203 x 80cm. The work is presently in Italy and will be transported to London
- Keywords
-
- UPHOLSTERED
- FURNITURE
- OF HISTORIC INTEREST
- AS A COLLECTORS ITEM
- OF WOOD
- SEATS
- 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).