Information for ruling 600012671
This section is Advance Tariff Ruling
- Start date
- 08 May 2025
- Expiry date
- 07 May 2028
- Commodity code
- 9608200000 (opens in new tab)
- Description
- A water art sticker set. The set comprises of 10 marker pens, a porcelain spoon, 2 plastic stencil sheets and 40 sticker sheets. The pens are designed for creating art on the ceramic spoon using the stencil or free hand, the user then places the spoon in water allowing the design to float off of the spoon. The sticker paper is placed onto the design and removed from the water. Once dry the design can be cut out and used as a standard sticker. The pens and sticker paper are packaged in a paper envelope and placed a card box with the remaining items for retail sale. The box states it is suitable for ages 3 years +.
- Keywords
-
- STICKERS
- FOR ENTERTAINMENT
- MARKERS
- FELT TIP PENS
- STENCILS
- ARTS AND CRAFTS
- OF CERAMIC
- PENS
- WITH SPOON
- GOODS PUT UP IN SETS
- STICKER PAPER
- 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 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; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609. GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging: Card box. GIR 6 - Has been used to classify the goods to subheading level 960820: Felt-tipped and other porous-tipped pens and markers. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9608 note 2