Information for ruling 600014027
This section is Advance Tariff Ruling
- Start date
- 06 Nov 2025
- Expiry date
- 05 Nov 2028
- Commodity code
- 9609109000 (opens in new tab)
- Description
- A pack of colouring pencils. The packet contains 12 pencils of various colours and are double ended offering a different colour at each end. The pencils are easy to sharpen with a round grip for ease of use. They are packaged in a plastic bag with card insert.
- Keywords
-
- PENCILS
- FOR COLOURING
- MULTI COLOURED
- PACKAGED AS A SET
- 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 9609 - Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. GIR 5 (b) has been used to identify the type of packaging - packaged in a plastic bag with card insert. GIR 6 has been used to classify the goods to subheading level 960910 Pencils and crayons, with leads encased in a sheath. 8 Digit Code 96091090 - Other than with 'leads' of graphite. Also classified in accordance with: Harmonised System Explanatory Note (HSENs) Notes (B) to Heading 9609 Harmonised System Explanatory Note (HSENs) Notes (6) to Heading 9609