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Information for ruling 600013903

This section is Advance Tariff Ruling

Start date
27 Nov 2025
Expiry date
26 Nov 2028
Description
Gel pens. A set of 6 assorted coloured gel pens. The pens are used for handwriting or colouring by adults or children at school, home or whilst working. The pens are a hollow clear plastic shaft with a tube of coloured gel ink. The ink is dispersed onto paper whilst writing by a copper rolling ball at the end of the ink tube. The pen are topped with corresponding a self-coloured lid of 2 red, 2 blue and 2 black. These pens are packed on a cardboard backing and clear plastic blister cover.
Keywords
  • BALLPOINT INKS
  • COLOURS
  • FOR COLOURING
  • DRAWINGS
  • BALL-POINT PENS
  • FOR WRITING
  • OF PLASTICS
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; penholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609. GIR 5(b) has been used to identify the type of packaging. The pens are packed on a cardboard backing and clear plastic blister cover. GIR 6 has been used to classify the goods to subheading 960810 - Ballpoint pens . 8 Digit Code 96081010 - Ballpoint pens, With liquid ink (rolling ball pens). Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) 9608 10 (1).