Information for ruling 600015096
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2026
- Expiry date
- 03 Feb 2029
- Commodity code
- 9705100044 (opens in new tab)
- Description
- A pair of armchairs designed by Osvaldo Borsani, dating from the mid-20th century Circa 1930. Materials used: Wood, upholstery, metal. Osvaldo Borsani (1911–1985) was one of the most important protagonists of Italian modern design Osvaldo Borsani is widely recognised as an artist and designer of international renown. With his stylish and technically innovative furniture, Osvaldo Borsani helped change the face of Italian design in the 1950s and ’60s. His work has been the subject of major institutional exhibitions and is held in significant public collections, including the Triennale Milano. He was awarded the Compasso d’Oro, Italy’s most prestigious design award, acknowledging his lasting contribution to modern design. This work is a collector’s piece and is accompanied by a certificate of authenticity from the Osvaldo Borsani Archive, confirming its authorship and historical importance. While this specific pair of armchairs has remained in private ownership, works by Osvaldo Borsani are held in major international museum collections. These armchairs exemplify Borsani’s approach to furniture as an extension of architectural thought, combining sculptural form, ergonomic research, and high-quality craftsmanship.
- Keywords
-
- UPHOLSTERED
- FOR SITTING
- FURNITURE
- AS A COLLECTORS ITEM
- SEATS
- ARTICLES 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).