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Information for ruling 600015759
This section is Advance Tariff Ruling
- Start date
- 25 Jun 2026
- Expiry date
- 24 Jun 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A Pair of ‘Canada’ chairs Circa 1959 designed by Ettore Sottsass Jr. Ettore Sottsass Jr. (1917–2007) is internationally recognised as one of the most influential designers and architects of the 20th century. His work fundamentally shaped post-war Italian design through its innovative use of form, colour, material, and spatial experimentation. His works are held in major museums including the Metropolitan Museum of Art (New York), Centre Pompidou (Paris), Victoria and Albert Museum (London), and MoMA (New York). Mahogany wood framed chairs upholstered in fabric. Dimensions: 70 x 77 x 85 cm (27 1/2 x 30 3/8 x 33 1/2 in.) .
- Keywords
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- MAHOGANY
- OF WOOD
- CHAIRS
- FURNITURE
- AS COLLECTORS ITEM
- UPHOLSTERED
- 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 9075 - 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 9705100045 - 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. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Note (A) (3) to heading 9705