Information for ruling 600007162
This section is Advance Tariff Ruling
- Start date
- 25 May 2023
- Expiry date
- 24 May 2026
- Commodity code
- 9608200000 (opens in new tab)
- Description
- This is a pack of ten felt tip pens used for colouring. The outer colour is white with coloured stripes down the side; they have coloured caps to protect the ink from drying out. They come in a round clear case.
- Keywords
-
- FOR ENTERTAINMENT
- FELT TIP PENS
- FOR COLOURING
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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(a)(b)). General Interpretative Rules (GIRs): 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. The felt tip pens are packed in a clear round case. GIR 6 has been used to classify this product by the terms of heading 960920 - Felt-tipped and other porous-tipped pens and markers. Also classified in accordance with: Harmonised System explanatory Notes (HSENs) to 9608(2)