Information for ruling 600009454
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2024
- Expiry date
- 11 Jan 2027
- Commodity code
- 9608200000 (opens in new tab)
- Description
- A set of 12 coloured felt tip marker pens. The pens are designed for creating art on the ceramic spoon that is provided, then twisting the spoon in water to allow the design made to float. Packaged in a paper envelope and a card box.
- Keywords
-
- CERAMICS
- SPOONS
- FELT TIP PENS
- ARTS AND CRAFTS
- WATER
- 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 3(b) has been used to identify the essential character as the marker pens. 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.