Information for ruling 600006798
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2023
- Expiry date
- 24 Jul 2026
- Commodity code
- 9608109900 (opens in new tab)
- Description
- A non-refillable ballpoint pen with liquid ink, it is shaped as a banana. The pen is presented as a set with a pot of putty and 3 plastic badges. These are to be classified separately. They are packaged within a blister pack with a card backing.
- Keywords
-
- NOVELTY
- PENS
- BALL-POINT PENS
- BANANAS
- 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 5 (b) - Has been used to identify the type of packaging: Blister pack with card backing. GIR 6 - Has been used to classify the goods to subheading level 960810: Ballpoint pens. 8 DIGIT CODE 9608109900: Other than with liquid ink (rolling ball pens); Other than with replaceable refill. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Heading 9608 note 1