Information for ruling 600009196
This section is Advance Tariff Ruling
- Start date
- 29 Nov 2023
- Expiry date
- 28 Nov 2026
- Commodity code
- 9608200000 (opens in new tab)
- Description
- A multipack of double ended colouring pens. Each pen has 2 tips, a felt tip and a fine liner tip. They come in a pack of 8 pens, each pen is 16cm long. Packaged in packs of 10 in a coloured box.
- Keywords
-
- COLOURS
- FELT TIP PENS
- FOR COLOURING
- FOR ARTWORK
- IN PACKS
- Justification
- 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; penholders, 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 coloured box. GIR 6 has been used to classify the goods to subheading 960820 - Felt-tipped and other porous-tipped pens and markers. Also Classified in accordance with: Harmonised System Explanatory Notes to heading 9608.