Information for ruling 600006051
This section is Advance Tariff Ruling
- Start date
- 24 Mar 2023
- Expiry date
- 23 Mar 2026
- Commodity code
- 9608200000 (opens in new tab)
- Description
- Edible Ink Pens used for decorating cakes. The pens are supplied in a box of 5 with one of each colour, these being green, blue, pink, yellow and red. The dimensions of each box are 54mm x 12mm x 140mm.
- Keywords
-
- COLOURS
- FELT TIP PENS
- SORBITOL
- PENS
- FOR DECORATION
- EDIBLE
- CAKES
- 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 9608 - Ballpoint pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 GIR 6 - 960820 - Felt-tipped and other porous-tipped pens and markers Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9608