Information for ruling 600014028
This section is Advance Tariff Ruling
- Start date
- 26 Nov 2025
- Expiry date
- 25 Nov 2028
- Commodity code
- 9609101000 (opens in new tab)
- Description
- A packet of pencils. The packet contains five HB pencils with foam grips. The leads are graphite and encased in wood. At the lower end of each pencil there is a coloured foam band which aids grip. The colour of the foam grip varies on each pencil. The pencils are used for drawing and writing and come packaged in a blister pack.
- Keywords
-
- OF LEAD
- OF GRAPHITE
- PENCILS
- FOR WRITING
- 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: GIR1 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 – blister pack GIR 6 has been used to classify the goods to subheading level 960910 - Pencils and crayons, with leads encased in a rigid sheath. 8 Digit Code 96091010 - with 'leads' of graphite. Also classified in accordance with: Harmonized System Explanatory Notes (HSENS) Notes (B) and (6) to 9609