Information for ruling 600007163
This section is Advance Tariff Ruling
- Start date
- 25 May 2023
- Expiry date
- 24 May 2026
- Commodity code
- 9609109000 (opens in new tab)
- Description
- This is a pack of eighteen colouring pencils used for in colouring shapes and pictures. The pencils are 17.5cm in length and are packed in a clear plastic case which is labelled.
- Keywords
-
- MULTICOLOURED
- FOR ENTERTAINMENT
- FOR COLOURING
- PENCILS
- PUT UP FOR RETAIL SALE
- 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 (GIRs): GIR 1 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: The product is packed in a plastic clear case. GIR 6 has been used to classify this product by the terms of heading 960910 - Pencils and crayons, with leads encased in a sheath. 8 Digit Code 96091090 - Other than, with 'leads' of graphite. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (B) to heading 9609. Harmonised System Explanatory Notes (HSENs) Note (6) to heading 9609.