Information for ruling 600012251
This section is Advance Tariff Ruling
- Start date
- 14 Feb 2025
- Expiry date
- 13 Feb 2028
- Commodity code
- 9609109000 (opens in new tab)
- Description
- Stationery set. This product is a childs or young adults stationery set depicting a well-known cartoon character cat. The set is used for drawing, and writing. It includes: 1 exercise notebook, 1 full length pencil, 1 pen made of ink and plastics, 1 composite eraser, 1 plastic and metal pencil sharpener, 1 plastic ruler. The set is packaged together in a zip lock plastic wallet. All the items included have the same cartoon character shown on them. The set is available for retail sale.
- Keywords
-
- STATIONERY SET
- NOTE BOOKS
- PENCIL SHARPENERS
- OF PLASTICS
- RULER
- ERASERS
- PENCILS WITH ERASERS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 (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 heading. GIR 5a has been used to determine the packaging - In a zipped top 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: With’ leads’ of graphite. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9609.90 Noted (B) (6) & (7).