A PENCIL CASE, THE TOP AND BASE IS MADE OF TIN AND ARE ATTACHED TOGETHER BY A ZIP. THE MATERIAL ADJOINING THE TIN TOP & BASE WITH THE ZIP ATTACHED IS OF TERYLENE. WHEN IMPORTED THE PENCIL CASE WILL BE EMPTY.

GENERAL INTERPRETATIVE RULES 1 & 6 THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING: 8007 THE TEXT TO TARIC CODES: 8007 00 80 00