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This section is Advance Tariff Ruling Information for ruling 600015955

Start date
31 Jul 2026
Expiry date
30 Jul 2029
Description
A flower holder made from glass and brass. Designed by Max Ingrand circa 1950, the vase has a bulbous brass base extending upwards into a hollow stem with a flanged opening for the flowers. In the middle of the stem sits a bottle green domed plate that encircles the brass funnel and overhangs the base. Used as a vase for flowers.
Keywords
  • AS COLLECTOR ITEM
  • OF GLASS
  • OF BRASS
  • VASES
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 (GIRs): 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 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: Harmonized System Explanatory Notes (HSEN) General Note (C) to Chapter 97. Harmonised System Explanatory Notes (HSEN) Note (A) (3) to heading 9705.