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Information for ruling 600007608

This section is Advance Tariff Ruling

Start date
22 Jun 2023
Expiry date
21 Jun 2026
Description
This is a pack of 6 easy to grip ball point pens used for writing. They have a press button mechanism They have a clear body and a coloured and lower part of the pen. There are 3 blue pens and 3 black pens all packaged in a card back with a plastic blister front.
Keywords
  • BLUE
  • PENS
  • BLACK
  • FOR WRITING
  • BALL-POINT PENS
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, pencil-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 product is packed in a card with a blister front. GIR 6 has been used to classify the goods to subheading level 960810 - Ballpoint pens 8 Digit Code - 96081010 - with liquid ink (rolling ballpoint pens) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9608 Note (i) refers.