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This section is Advance Tariff Ruling Information for ruling 600016653
- Start date
- 22 Oct 2026
- Expiry date
- 21 Oct 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A ceiling light designed by Max Ingrand and created circa 1948. Made of glass and brass, it comprises of two wavy, oblong glass plates. The bulbs/filaments are fitted internally between the two plates, and the glass sheets are held together with by brass banding. The ceiling light has been documented in contemporary design literature and is a notable work in the development of post-war European lighting with surviving examples from the 1940’s being rare and are sought after for their scarcity, and craftsmanship.
- Keywords
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- OF GLASS
- GLASS
- 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 (GIRs): 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. Harmonized System Explanatory Notes (HSEN) Note (A) (3) to heading 9705.