Information for ruling 600014207
This section is Advance Tariff Ruling
- Start date
- 02 Dec 2025
- Expiry date
- 01 Dec 2028
- Commodity code
- 9609909000 (opens in new tab)
- Description
- The product is an activity set which includes 20 printed A4 posters, a sticker sheet, and a set of 6 wax crayons. The set is for children to colour in the posters using the crayons. It is packaged in a cardboard-style envelope, ready for retail sale.
- Keywords
-
- STICKERS
- FOR COLOURING
- PAPER SHEETS
- PUT UP FOR RETAIL SALE
- SETS
- FOR CHILDREN
- CRAYONS
- Justification
- Classification has been determined in accordance with the following: 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 (GIRs): 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 3 (C) - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging: cardboard packaging. GIR 6 - Has been used to classify the goods to subheading level 960990 - Other than Pencils and crayons, with leads encased in a sheath Pencil leads, black or coloured. 8 digit Code - 96099090 - Other than pastels and drawing charcoals. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 96.09 (A) (5)