A PENCIL CASE CONTAINING VARIOUS STATIONERY ITEMS, THESE BEING A PENCIL, A PENCIL TOPPER (ERASER), A FOLDING RULER, A BLACK GEL PEN, SCISSORS, SMALL HIGHLIGHTER PENS, AND A MINI NOTEBOOK.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :- GENERAL INTERPRETATIVE RULES (GIRs) 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 THIS PRODUCT TO SUBHEADING LEVEL 960910 - PENCILS AND CRAYONS, WITH LEADS ENCASED IN A RIGID SHEATH, OR PENCIL LEADS, BLACK OR COLOURED. CN CODE 96091010 - WITH 'LEADS' OF GRAPHITE. ALSO CLASSIFIED IN ACCORDANCE WITH HSENS TO 9608