Information for ruling 600008396
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 9609101000 (opens in new tab)
- Description
- This is a pack of 12 pencils with erasers at the top end. The pencils are 2 separate colours of black and gold. Used for writing or drawing. Packed in a blister card.
- Keywords
-
- PENCILS
- PUT UP FOR RETAIL SALE
- ERASERS
- PENCILS WITH ERASERS
- OF LEAD
- 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, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalks. GIR 5(b) has been used to identify the type of packaging. product is packed in a blister card. GIR 6 has been used to classify the goods to subheading level 960910 - Pencils and crayons, with leads encased in a rigid sheath. 8 Digit Code - 96091010 - With 'leads' of graphite. Also classified in accordance with The Harmonised System Explanatory Notes to heading 9609 Note (B) and (6)