Information for ruling 600007349
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 9608101000 (opens in new tab)
- Description
- This is a pack of four gel pens with a removable lid to be used for writing. The pens have gel and glitter in the ink. The pack consists of 2 blue pens, 1 red pen and 1 black pen. The pens are packaged in a clear plastic envelope.
- Keywords
-
- PENS
- FOR WRITING
- PUT UP FOR RETAIL SALE
- 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 (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 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 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 pens are packed in a plastic envelope. GIR 6 has been used to classify the goods to subheading 960810 - Ballpoint pens. 8 Digit Code 96081010 - Ballpoint pens, With liquid ink (rolling ball pens). Also classified in accordance with the Harmonised System Explanatory Notes (HSENs)