Information for ruling 600007296
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 9609109000 (opens in new tab)
- Description
- This is a pack of 5 jumbo colouring pencils, used for colouring shapes and pictures. They are brightly coloured with coloured stripes running down the pencil and the leads are multi coloured. Packed in a cardboard back with a plastic front.
- Keywords
-
- FOR ENTERTAINMENT
- FOR COLOURING
- PENCILS
- PUT UP FOR RETAIL SALE
- MULTI COLOURED
- 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 (Good Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)9a)); 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 - Pencil (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalk. GIR 5(b) has been used to identify the type of packaging. The product is packed in a card back with a plastic front. 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 - 96091010: With 'leads' of graphite. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to 9609.