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This section is Advance Tariff Ruling Information for ruling 600016824
- Start date
- 13 Nov 2026
- Expiry date
- 12 Nov 2029
- Commodity code
- 9609109000 (opens in new tab)
- Description
- A children’s art set comprising assorted drawing, colouring and modelling materials, consisting of chalks, supertips markers, one colouring book, coloured pencils, twistables crayons, crayons and pastel modelling clay. Reusable storage tub. presented together for retail sale.
- Keywords
-
- WRITING INSTRUMENT TIPS
- MARKERS
- MULTI COLOURED
- COLOURING BOOKS
- CHALK
- CRAYONS
- MODELLING PASTES
- PENCILS
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 3B - Has been used as the pencils and crayons are considered to be the essential character. GIR 5B Has been used identify the type of packaging: storage tub GIR 6 Has been used to classify this product by the terms of heading 960910 - Pencils and crayons, with leads encased in a sheath. 8 Digit code 96091090 - Other than with 'leads' of graphite. Also classified in accordance with: Harmonised System Explanatory Notes to heading 9609