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This section is Advance Tariff Ruling Information for ruling 600016816

Start date
13 Nov 2026
Expiry date
12 Nov 2029
Description
A children’s travel colouring activity set comprising 30 blank sheets of special colouring paper and four markers, packaged together in a storage case. The markers produce colour only when used on the special paper. Suitable for children aged 3 years and over.
Keywords
  • MARKERS
  • PAPER
  • OF DIFFERENT COLOURS
  • FOR WRITING
  • GOODS PUT UP IN SETS
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 colouring markers are considered to be the essential character. GIR 5B Has been used identify the type of packaging: plastic carry case. GIR 6 Has been used to classify this product by the terms of heading 960820 - Felt-tipped and other porous-tipped pens and markers. Also classified in accordance with: Harmonised System Explanatory Notes to heading 9608