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This section is Advance Tariff Ruling Information for ruling 600015803

Start date
11 Aug 2026
Expiry date
10 Aug 2029
Description
Occasional table designed by Corrado Corradi Dell’Acqua circa 1950. Corrado Corradi Dell’Acqua was an Italian architect and designer active in the mid-20th century whose work was documented in contemporary design publications, including Roberto Aloi’s L’Arredamento Moderno. He is associated with post-war Italian furniture and interior design. The table is constructed from birch plywood, brass, and marble and the dimensions are 53 × 50 cm.
Keywords
  • FURNITURE
  • OF BRASS
  • MARBLE
  • OF WOOD
  • BIRCH
  • WOOD
  • TABLES
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 9403 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings. GIR 3 (B) - Has been used as the wooden top is considered to be the essential character. GIR 6 - Has been used to classify the goods to subheading level 9403.60 – Other wooden furniture. 8 Digit Code 9403.60.10 - Wooden furniture of a kind used in the dining room and the living room. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) note 1 to heading 9403. Harmonised System Explanatory Notes (HSEN) note (A) (3) to heading 9705.