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Information for ruling 600014915

This section is Advance Tariff Ruling

Start date
30 Jan 2026
Expiry date
29 Jan 2029
Description
Create your own keychains set. The set includes 6 pre-cut shaped wood pulp canvases with pre drawn stylised food on them, 6 iron keychains of different colours, 4 dual-ended porous felt tip marker pens, 2 small plastic pipettes and a sheet of wood pulp, perforated into 6 blank canvases. The user can colour in the pre-drawn canvases & attach the chains enabling the canvases to be attached to keys are other items. Then using a pipette they can add a small amount of water to the canvas, this in turn will make the canvass swell and puff into a 3D piece of art. For children 3 years+. Packaged within a card box for retail sale.
Keywords
  • FOR ENTERTAINMENT
  • MARKERS
  • FELT TIP PENS
  • PIPETTES
  • PUT UP FOR RETAIL SALE
  • WOOD PULP
  • FOR COLOURING
  • KEYCHAIN
  • POROUS
  • GOODS PUT UP IN SETS
  • FOR CHILDREN
  • PICTURES
  • OF IRON
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 9608: Ballpoint pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609. GIR 3B - Has been used as the coloured marker pens are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Card box. GIR 6 - Has been used to classify the goods to subheading level 960820: Felt-tipped and other porous-tipped pens and markers. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9608 note 2