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This section is Advance Tariff Ruling Information for ruling 600016301
- Start date
- 18 Sep 2026
- Expiry date
- 17 Sep 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A wooden coffee table. The table was designed by Paolo Buffa, circa 1945 and made from walnut, glass and, brass, The table is round in shape and is 70 cm high, with a diameter of 107 cm. The designer of the item is widely recognised as one of the most important figures in 20th-century Italian furniture design and interior decoration and by the time of his death was recognised as one of Italy’s most accomplished designers and received recognition for his prominence among twentieth-century Italian design masters. These design pieces by Paolo Buffa were not mass-produced but custom-made or produced in very small series, often as part of complete interior schemes and as a result, surviving examples are rare and therefore collectable.
- Keywords
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- OF GLASS
- OF WOOD
- TABLES
- OF BRASS
- 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) General Note (C) to Chapter 97. Harmonised System Explanatory Notes (HSEN) Note (A) (3) to heading 9705.