A SET OF 24 ARTISTS PENCILS. THE PENCILS DO NOT HAVE GRAPHITE LEADS. THEY ARE PACKAGED WITH A WRAP TO HOLD THEM. ALL CONTENTS ARE PACKAGED FOR RETAIL SALE. .

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 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO SUBHEADING LEVEL 960910 - PENCILS AND CRAYONS, WITH LEADS ENCASED IN A RIGID SHEATH. CN CODE 96091090 - OTHER THAN WITH LEADS OF GRAPHITE ALSO CLASSIFIED IN ACCORDANCE WITH SECTION XX- HSENS 9609