Information for ruling 600005746
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2023
- Expiry date
- 20 Mar 2026
- Commodity code
- 9609909000 (opens in new tab)
- Description
- A set of 4 wax bath crayons, each pack contains a red, yellow, green & blue crayon. The crayons are designed for children aged 3 years+ and to be used whilst in the bath. The packaging is a blister pack with a card backing which depicts characters from a popular children’s show, the pack is then attached to a card SRP by the eurohook, each SRP can hold 12 packs. The crayons are for presented for retail sale.
- Keywords
-
- BATH TOYS
- PUT UP FOR RETAIL SALE
- OF WAX
- FOR CHILDREN
- CRAYONS
- 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 9609: Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. GIR 5 (b) - Has been used to identify the type of packaging: Blister pack on cardboard backing. GIR 6 - Has been used to classify the goods to subheading level 960990: Other than pencils and crayons, with leads encased in a sheath. 8 DIGIT CODE 96099090: Other than pastels and drawing charcoals. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9609 (5).