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This section is Advance Tariff Ruling Information for ruling 600016826
- Start date
- 13 Nov 2026
- Expiry date
- 12 Nov 2029
- Commodity code
- 9610000000 (opens in new tab)
- Description
- A dry-erase board set comprising a dual-sided board, eight bright coloured crayons, a sharpener and a washable erasing mitt. The board features a white surface on one side and a black surface on the other and measures approximately 31.7 x 21.6 x 4.4 cm. The set comprises articles made of plastic, bamboo or wood and is packaged together in a box for retail sale.
- Keywords
-
- REUSABLE
- AS A SET
- PENCIL SHARPENERS
- FOR WRITING
- AS BOARDS
- CRAYONS
- DRAWING SETS
- ERASERS
- 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 dual-sided board 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