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This section is Advance Tariff Ruling Information for ruling 600016036
- Start date
- 20 Aug 2026
- Expiry date
- 19 Aug 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- Side table designed by Gino Levi-Montalcini and Giuseppe Pagano for Palazzo Gualino, Turin, circa 1929. The table is made of painted buxus wood and measures 65 x 60 x 60 cm. Although functional as furniture, the article is presented as a collectible object of historical, artistic, and cultural interest. It was created for Palazzo Gualino, an important early example of Italian Rationalist architecture, and forms part of a significant modernist interior scheme. The designers were leading figures in twentieth-century Italian architecture and design. The object is supported by published references, including Domus, no. 30, June 1930, and Il Mobile Déco Italiano by Irene de Guttry and Maria Paola Maino. Its value lies principally in its provenance, rarity, recognised designers, and connection with an important architectural project, rather than in its ordinary use as a table.
- Keywords
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- TABLES
- RARE
- AS COLLECTOR ITEM
- 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