Information for ruling 600007352
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 9609909000 (opens in new tab)
- Description
- This is a pack of 36 chalk sticks used for drawing or writing on a blackboard or pavements. They are multicoloured pastel colours and made from caluarea Carbonica. They come packed in a cardboard box.
- Keywords
-
- CHALK
- FOR ENTERTAINMENT
- FOR CHILDREN
- 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, pencils leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. GIR 5(b) has been used to identify the type of packaging. The chalks are packed in a cardboard box. GIR 6 has been used to classify the goods to subheading 960990 - Other than, Pencils and crayons, with leads encased in a sheath. 8 Digit Code 96099090 - Other than pastels and drawing charcoals. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to 9609 Note (3).