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This section is Advance Tariff Ruling Information for ruling 600016033
- Start date
- 18 Aug 2026
- Expiry date
- 17 Aug 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A rare Fontana Arte circular coffee table with integrated flower holder, model no. 1994, made in Milan, Italy, circa 1964. Constructed from glass, coloured mirrored glass, brass and nickel-plated brass, it measures approximately 38.4 cm high and 100 cm in diameter. The table is a documented and collectible example of twentieth-century Italian design. Its recognised manufacturer, catalogue evidence, limited availability and design significance support its consideration as an object of historical, artistic and cultural interest, rather than ordinary furniture. The significance of the table derives not only from its function as furniture, but also from its association with Fontana Arte, a recognised and influential maker in twentieth-century Italian design. This association supports its consideration as a collectible design object rather than an ordinary item of household furniture.
- Keywords
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- OF GLASS
- AS COLLECTOR ITEM
- FURNITURE
- TABLES
- OF BRASS
- RARE
- 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: Harmonized System Explanatory Notes (HSEN's) General Note (C) to Chapter 97. Harmonized System Explanatory Notes (HSEN’s) Note (A) (3) to heading 9705