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This section is Advance Tariff Ruling Information for ruling 600015950
- Start date
- 07 Jul 2026
- Expiry date
- 06 Jul 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- Pair of beds designed by Paolo Buffa - Date: 1940s Materials: Oak . Dimensions: 63.5 x 206 x 63.5 cm (25 x 81 1/8 x 25 in.) Paolo Buffa (born 1903, Milan – died 1970, Milan) was an Italian furniture designer who defined his own unique design aesthetic to become one of the most sought-after Italian designers of his day.
- Keywords
-
- BEDROOM FURNITURE
- AS A COLLECTORS ITEM
- OF WOOD
- OAK WOOD
- BEDS
- 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: General Note (C) to Chapter 97 Harmonised System Explanatory Notes (HSEN) Note (A) (3) to heading 9705