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Information for ruling 600007102

This section is Advance Tariff Ruling

Start date
06 Sep 2023
Expiry date
05 Sep 2026
Description
Glue pens for use in DIY type activities or craft, ideal for use on paper. The clear glue is contained in 3, 50ml PE pen-shaped tubes for ease of application. The glue pens are packaged on a blister card suitable for retail sale.
Keywords
  • GLUE PEN
  • GLUE
  • ARTS AND CRAFTS
  • FOR STICKING
  • FOR PLAY
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 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GIR 5 (b) - Has been used to identify the type of packaging – a blister card GIR 6 - Has been used to classify the goods to subheading level 350610 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg Also classified in accordance with: Section Note 2 to Chapter 35 refers Harmonised System Explanatory Notes (HSENs) to Heading 3506 (A) refers