Information for ruling 600007762
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 9608101000 (opens in new tab)
- Description
- A ballpoint ink pen, available in different colours. The body of the pen contains liquid with coloured droplets. The pen can be tipped which caused the coloured droplets to flow through the liquid. There are 12 pens packaged into a display carton.
- Keywords
-
- BALL-POINT PENS
- COLOURED
- BALLPOINT INKS
- FOR CHILDREN
- 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)) Classification has been determined in accordance with the following: 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 3b Has been used as the pen element of this product is consid-ered to be the essential character of the item. GIR 5b Has been used to identify the type of packaging. GIR 6 Has been used to classify this product by the terms of heading 960810: Ballpoint pens 8 Digit code 96081010: With liquid Ink (rolling ball pens) Also classified in accordance with: Harmonised System Explanatory Notes to heading 9608