STATIONERY SET CONSISTING OF 1 NOTEBOOK WITH 400GSM WHITE CARDBOARD COVER, 1 THERMOPLASTIC RUBBER ERASER, 1 BIRO BALLPOINT PEN, 3 GRAPHITE PENCILS, 1 RULER AND ONE CLEAR 0.3 MM THICKNESS PVC POUCH TO HOLD ALL OF THE COMPONENTS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- 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 HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 960910 - PENCILS AND CRAYONS, WITH LEADS ENCASED IN A RIGID SHEATH CN CODE 96091010 - WITH 'LEADS' OF GRAPHITE ALSO CLASSIFIED IN ACCORDANCE WITH HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (1) TO HEADING 9609