Information for ruling 600007618
This section is Advance Tariff Ruling
- Start date
- 28 Jun 2023
- Expiry date
- 27 Jun 2026
- Commodity code
- 9608200000 (opens in new tab)
- Description
- A pack of 5 black permanent marker pens. The body of the pen is made from Polypropylene, which contains the black ink, there is a porous tip that allows the ink to flow. The pens are packaged within a blister pack with a backing card, they are put up for retail sale.
- Keywords
-
- INKS
- MARKERS
- PENS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- PERMANENT PENS
- WRITING INSTRUMENTS
- 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 (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 5 (b) - Has been used to identify the type of packaging: Blister pack with card backing. GIR 6 - Has been used to classify the goods to subheading level 960820: Felt-tipped and other porous-tipped pens and markers. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9608 (2)