Information for ruling 600014955
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2026
- Expiry date
- 03 Mar 2029
- Commodity code
- 9609909000 (opens in new tab)
- Description
- The product is an activity set that includes a 16‑page colouring book, six pages of sticker sheets, a set of eight wax crayons, and eight washable felt‑tip markers. The set is intended for children to use for colouring the book with the crayons, markers, or stickers. It is packaged in a closed cardboard box, ready for retail sale.
- Keywords
-
- STICKERS
- MARKERS
- CRAYONS
- FOR CHILDREN
- NOT PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- FOR COLOURING
- 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 closed cardboard box. 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)