Information for ruling 600007159
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 9609101000 (opens in new tab)
- Description
- Mechanical pencils that each have an eraser at the top; they have a 0.7 mm Hard black pencil with the lead made of graphite. There are 6 within a pack that come in a variety of colours (green, blue, pink, purple, orange, yellow). It comes with 12 refill leads that are 60 mm in length. They are packaged within a paper card blister pack.
- Keywords
-
- PENCILS
- OF GRAPHITE
- ERASERS
- PAPER STATIONERY
- 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: GIR1 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 GIR 6 has been used to classify the goods to subheading level 960910 - pencils and crayons, with leads encased in a rigid sheath 8 Digit Code: 96091010 with 'leads' of graphite Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 9609