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Information for ruling 600013979

This section is Advance Tariff Ruling

Start date
17 Nov 2025
Expiry date
16 Nov 2028
Description
A 2-piece Ruler set consisting of a standard ruler and a stencil ruler. Both rulers measure 30cm long. The weight is 0.06kg. Marketed for school, home and office use. The packaging is a transparent disposable bag attached to a printed header card
Keywords
  • SCIENTIFIC AND MEASURING EQUIPMENT
  • STENCILS
  • STATIONARY
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • FOR MEASURING GEOMETR. QUANTITIES
  • EDUCATIONAL
  • DIVIDED SCALES
Justification
Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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)). GIR 1 – has been used to classify this product by the terms of heading 9017 – Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter GIR 5b – has been used to identify the type of packaging – disposable bag attached to card GIR 6 – has been used to classify the goods to subheading level 901780 – Other instruments 8 Digit code 90178010 – Measuring rods and tapes and divided scales Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) Note (D) 6, to Heading 9017