Information for ruling 600010960
This section is Advance Tariff Ruling
- Start date
- 23 Sep 2024
- Expiry date
- 22 Sep 2027
- Commodity code
- 9609109000 (opens in new tab)
- Description
- The child’s stationery pack is used for drawing, colouring and writing. It includes; A zipped plastic mesh wallet containing 1 A5 96 page notebook made of paper, 2 sticker sheets made of paper, 1 pad of 3 sticky notes made of paper, 1 rainbow/multi-coloured pen made of plastic and ink, 6 full length coloured pencils made of wood with coloured lead of wax and oil, 1 eraser made of rubber, 1 ruler made of plastic. Packaged within a zipped plastic wallet for distribution.
- Keywords
-
- NOTE BOOKS
- PENCILS
- RULER
- ERASERS
- FOR CHILDREN
- STICKERS
- STATIONERY SET
- PENS
- STATIONERY
- 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 (GIR)s: 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 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 within the tariff. GIR 5B - Has been used to determine the packaging - Into a zipped plastic wallet 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 96091090 - Other than, With 'leads' of graphite Also classified in accordance with: Harmonised System Explanatory Notes to heading 9609 Note 7