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Information for ruling 600015093

This section is Advance Tariff Ruling

Start date
04 Feb 2026
Expiry date
03 Feb 2029
Description
A pair of Andirons circa 2010. in bronze and steel designed and made by French Artist Philippe Anthonioz (1953). Philippe Anthonioz is considered an artist within the field of post-war French decorative arts. The pair of andirons have remained in private ownership, and have not been displayed at any national or historical event. Dimensions: 61cm These andirons exemplify Anthonioz’s sculptural language, characterised by bold, abstracted forms and a refined handling of metal. The use of patinated bronze and steel reflects post-war French experimentation with materiality and form,
Keywords
  • WORKED
  • OF BRONZE
  • CAST
  • OF METAL
  • OF STEEL
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 - Other articles of copper GIR 3B - has been used as the Bronze is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level - other than Cast, moulded, stamped or forged, but not further worked 8 Digit Code - 74198090 - Other 10 Digit Code - 7419809010 - Hand Made Also classified in accordance with: Section Note 3 to Section XV Harmonised system explanatory notes (HSENs) to Heading 7419 Harmonised system explanatory notes (HSENs) Note (A) (3) to 9705