Information for ruling 600014414
This section is Advance Tariff Ruling
- Start date
- 15 Dec 2025
- Expiry date
- 14 Dec 2028
- Commodity code
- 9609901000 (opens in new tab)
- Description
- The item is an art set depicting a popular cartoon character. The item includes the following: - A sheet of 24 stickers, 14 crayons (measuring 8cm x 0.4cm diameter and are pink, purple, brown, red, 2 shades of green, yellow, orange, light peach, 2 shades of blue, black and silver), 12 watercolour paints (that are 2 shades of blue, green, pink, purple, black, yellow, silver, 2 shades of green, white, black, red, orange and yellow), 8 marker pens (measuring 9cm x 1cm diameter and are orange, yellow, green, black, brown, blue, pink and purple), 3 oil pastels (measuring 6cm x 0.4cm diameter and are light blue, red and yellow), 1 paint palette - 1 paint brush, 1 ruler, 1 sharpener, 1 eraser, 1 sponge. All the products are contained in a carry case made of polypropylene and PVC. The carry case measures 44cm height x 25.5cm width x 1.9cm depth when open, whereas it measures 3.8cm height x 25.5cm width x 19cm depth when closed. There is a purple circle on the top right of the packaging saying, "more than 50 pieces". The packaging also states "Creativity & Fun" in the middle to highlight its intended purpose. Intended for use with children to create art and for play value. The product has a warning about sharp edges and is not suitable for children under 36 months.
- Keywords
-
- OIL PASTELS
- STICKERS
- MARKERS
- FELT TIP PENS
- PENCIL SHARPENERS
- RULER
- ERASERS
- FOR CHILDREN
- WATERCOLOUR PAINT
- CRAYONS
- FOR COLOURING
- FOR PAINTING
- 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 3C - Has been used, as it is considered there is no essential character and therefore the item has been classified to last in numerical order within the tariff. GIR 5 (b) Has been used to identify the type of packaging - packaged in a plastic case. 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 96099010 - Pastels and drawing charcoals. Also classified in accordance with: Harmonised System Explanatory Note (HSENs) Note (A) to Heading 9609 Harmonised System Explanatory Note (HSENs) Note (6) to Heading 9609