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 9608 -
BALLPOINT PENS; FELT-TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS; FOUNTAIN PENS, STYLOGRAPH PENS AND OTHER PENS; DUPLICATING STYLOS; PROPELLING OR SLIDING PENCILS; PEN-HOLDERS, PENCIL-HOLDERS AND SIMILAR HOLDERS; PARTS (INCLUDING CAPS AND CLIPS) OF THE FOREGOING ARTICLES, OTHER THAN THOSE OF HEADING 9609.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - 960899 - OTHER; OTHER THAN PEN NIBS AND NIB POINTS
ALSO CLASSIFIED IN ACCORDANCE WITH:
EXCLUDED FROM CHAPTER 79 (ZINC AND ARTICLES THEREOF) AS SECTION NOTE 1 (M) STATES CHAPTER DOES NOT COVER PENCIL-HOLDERS.
EXCLUDED FROM CHAPTER 83 (MISCELLANEOUS ARTICLES OF BASE METAL) AS SECTION NOTE 1 (M) STATES CHAPTER DOES NOT COVER PENCIL-HOLDERS.
HARMONISED SYSTEM EXPLANATORY NOTES TO 9608 (6) AND (7) REFERS
CNEN TO 9608 REFERS