Information for ruling 600011678
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2024
- Expiry date
- 19 Nov 2027
- Commodity code
- 9705100010 (opens in new tab)
- Description
- A cello bow which was handmade by Émile Auguste Ouchard circa 1945. The bow is silver mounted and made from Pernambuco and Ebony wood. The frog of the bow is of ebony wood which is mounted in silver, with circles and grains of mother-of-pearl. The bow stick is of Pernambuco wood and measures 69.3cm long. The stick is stamped with 'Ouchard, Emile-August'.
- Keywords
-
- PERNAMBUCO
- WITH SILVER
- OF WOOD
- EBONY
- AS COLLECTORS ITEM
- BOWS
- MOTHER OF PEARL
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 9705100010 - Collectors’ pieces of wood. 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).