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This section is Advance Tariff Ruling Information for ruling 600016059
- Start date
- 11 Sep 2026
- Expiry date
- 10 Sep 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A large mirror. The mirror was made circa 1956 by the Fontana Arte, company of Milan, Italy. Oval in shape with pale turquoise coloured tiles round the edge the item is made with mirrored glass, coloured mirrored glass, brass, and painted wood. The dimensions are 110.4 x 96.5 x 4.8 cm (43 1/2 x 37 7/8 x 1 7/8 in.). The mirror was made during an important period in the history of the company, when Fontana Arte was producing some of its most innovative and influential designs under the artistic direction of Max Ingrand. The item is well documented, having been published in numerous contemporary sources including Domus, Vitrum, Quaderni Fontana Arte, and Roberto Aloi's influential surveys of modern Italian interiors.
- Keywords
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- OF GLASS
- MIRROR
- BRASS
- OF WOOD
- AS A COLLECTORS 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 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's) General Note (C) to Chapter 97. Harmonised System Explanatory Notes (HSEN's) Note (A) (3) to heading 9705.