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Information for ruling 600008219

This section is Advance Tariff Ruling

Start date
10 Aug 2023
Expiry date
09 Aug 2026
Description
A 2 piece jumbo permanent market set which come in a blister card. These can be used for drawing or marking items as the colour will not run. There is one black and one blue market pen in the packet. They also have a plastic lid to stop the marker pens from drying out.
Keywords
  • MARKERS
  • FELT TIP PENS
  • OF DIFFERENT COLOURS
  • PENS
  • OF PLASTIC
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)). 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 5b has been used to identify the type of packaging – Blister Card 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: Harmonized system explanatory notes (HSEN) to heading 9608