Information for ruling 600010973
This section is Advance Tariff Ruling
- Start date
- 24 Sep 2024
- Expiry date
- 23 Sep 2027
- Commodity code
- 9609101000 (opens in new tab)
- Description
- The stationary set is used for writing and organisation. The set includes; 1 tear off list pad made of paper, 3 sticky note page tabs made from paper, 2 pencils made from wood and lead, 1 eraser made from rubber, 3 magnets made from paper and glass, 16 push pins and 3 binder clips made from iron with coating. It in is packaged in a greyboard box and covered with an acetate lid.
- Keywords
-
- PENCILS
- STATIONARY
- ERASERS
- NOTE BOOKS
- MAGNETS
- OF PAPER
- PINS
- CLIPS
- 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 5B - Has been used to determine the packaging - Greyboard box and covered with an acetate lid 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 96091010 - With 'leads' of graphite Also classified in accordance with: Harmonised System Explanatory Notes to heading 9609 Note 7