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Information for ruling 600015165

This section is Advance Tariff Ruling

Start date
12 Mar 2026
Expiry date
11 Mar 2029
Description
The Cheiftain Sofa designed by Finn Juhl (1912–1989) is made from Teak and upholstered in Leather. Finn Juhl is widely recognised as one of the most influential Danish designers of the 20th century and a pivotal figure in the development of modern furniture design. His work is celebrated for its organic forms, innovative use of materials, and seamless integration of craftsmanship and artistry. Dimensions: W 148 cm | D 88 cm | H 92.5 cm | Seat height 34.5 cm.
Keywords
  • UPHOLSTERED
  • FURNITURE
  • LIVING ROOM FURNITURE
  • LEATHER
  • ARTICLES OF WOOD
  • OF HISTORIC INTEREST
  • TEAK
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).