Back
This section is Advance Tariff Ruling Information for ruling 600016062
- Start date
- 08 Jul 2026
- Expiry date
- 07 Jul 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- Designer: Paolo Buffa . Object: Bench . Date: Circa 1940 . Materials: Walnut . Dimensions: 140 x 48 x 84 cm . Paolo Buffa (1903–1970) is widely recognised as one of the most important Italian furniture designers of the twentieth century. Trained as an architect at the Politecnico di Milano, Buffa developed a distinctive design language that combined classical elegance with modernist principles, helping to define the character of post-war Italian decorative arts.
- Keywords
-
- BENCH
- OF WOOD
- AS A COLLECTORS ITEM
- SEATS
- OF HISTORIC INTEREST
- 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: Harmonised System Explanatory Notes (HSEN) Note (A) (3) to heading 9705