Information for ruling 600006028
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2023
- Expiry date
- 12 Mar 2026
- Commodity code
- 9609109000 (opens in new tab)
- Description
- The product is a variety of sized sets of coloured pencils. The first size is a set of six colouring pencils, packaged into an outer box to be sold as a multipack. The multipacks come as either a thirty or sixty pack. The second size is a set of twelve colouring pencils, packaged in an outer box to be sold as a multipack. The multipacks come as either a ten or twenty-four pack. All the pencils have a middle of lead, encased wood. Both sets are produced in China.
- Keywords
-
- PENCILS
- SETS
- WITH LEAD
- 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 as an outer box, further packaged into larger boxes holding either 10,24, 30 or 60 sets of the product. GIR 6 - has been used to classify the goods to subheading level 960910 Pencils and crayons, with leads encased in a sheath 8 Digit Code – 96091090 Other than, With ‘leads’ of graphite Also classified in accordance with: Harmonised System Explanatory Note (B) to Heading 9609 Harmonised System Explanatory Note (6) to Heading 9609