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Information for ruling 600013904

This section is Advance Tariff Ruling

Start date
24 Nov 2025
Expiry date
23 Nov 2028
Description
Ballpoint pens. 10 pens in a pack. The body of the pen is made from moulded plastic casing with a colour removable top, denoting the colour of the ink within the pen. The pen has a roller ball at the tip to distribute the ink evenly whilst writing. Three colours in the pack. 3 blue, 3 red, 4 black liquid gel ink. Packaged in on a card back with a clear sealed plastic blister cover.
Keywords
  • BALLPOINT INKS
  • BLUE
  • PENS
  • RED
  • BLACK
  • FOR WRITING
  • BALL-POINT PENS
  • WRITING INSTRUMENTS
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 in a plastic wallet. 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).