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This section is Advance Tariff Ruling Information for ruling 600016298
- Start date
- 30 Sep 2026
- Expiry date
- 29 Sep 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A wooden stool (circa 1945) designed by Paolo Buffa (1903–1970). The Stool is upholstered in fabric Dimensions: 40 x 52 x 42 cm (15 3/4 x 20 1/2 x 16 1/2 in.).
- Keywords
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- SEATS
- FABRIC
- OF WOOD
- AS A COLLECTORS ITEM
- UPHOLSTERED
- 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)). 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) to Chapter 97 - General Note (C). Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note (A) (3).