Information for ruling 600009292
This section is Advance Tariff Ruling
- Start date
- 01 Dec 2023
- Expiry date
- 30 Nov 2026
- Commodity code
- 9609101000 (opens in new tab)
- Description
- A stationery set designed for children. The set consists of card backed notebook with lined paper, 2 pencils, a plastic ruler, a plastic pencil sharpener and an eraser. The items are presented in a case decorated with a unicorn and hearts, the case is pink.
- Keywords
-
- STATIONERY SET
- PENCILS
- ERASERS
- GOODS PUT UP IN SETS
- PAPER
- PENCIL SHARPENERS
- 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 9609: Pencils (oth-er than pencils of heading 9608), crayons, pencil leads, pastels, draw-ing charcoals, writing or drawing chalks and tailors' chalks 3c has been used, as it is considered there is no essential character and therefore the item has been classified to last in numerical order with-in the tariff. GIR 6 Has been used to classify this product by the terms of heading 960910: Pencils and crayons, with leads encased in a sheath 8 Digit code 96091010: With’ leads’ of graphite Also classified in accordance with: Harmonised System Explanatory Notes to heading 9609