Information for ruling 600007274
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 9608200000 (opens in new tab)
- Description
- A note pad and invisible ink pen. The pen has a UV light on the top which is operated by a battery. The light is designed to reveal what is written on the paper. The pen and pad are packaged into a plastic pouch. There are 12 pouches further packed into a box.
- Keywords
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- PADS
- PAPER
- PENS
- BATTERY-OPERATED
- GOODS PUT UP IN SETS
- WITH LIGHT
- 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(1)(b)) Classification has been determined in accordance with the following: 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 3b has been used as it is considered that the pen is the essential character of this item GIR 5b has been used to identify the packaging. GIR 6 has been used to classify this product by the terms of heading 960820: Felt-tipped and other porous-tipped pens and markers Also classified in accordance with: Harmonised System Explanatory Notes to heading 9608