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This section is Advance Tariff Ruling Information for ruling 600016825
- Start date
- 13 Nov 2026
- Expiry date
- 12 Nov 2029
- Commodity code
- 9610000000 (opens in new tab)
- Description
- A washable dry-erase travel drawing set consisting of two reusable drawing surfaces, four washable markers and an erasing cloth. The drawing surfaces fold together to form a portable carrying case. The product is made predominantly of plastic, is intended for children aged four years and over, and is packaged together in a box for retail sale.
- Keywords
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- MARKERS
- PACKAGED AS A SET
- FOR WRITING
- AS BOARDS
- 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 9610: slates and boards, with writing or drawing surfaces, whether or not framed. GIR 3B Has been used as the whiteboard is considered to be the essential character. GIR 5B Has been used identify the type of packaging: cardboard box. Also classified in accordance with: Harmonised System Explanatory Notes to heading 9610