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 NUMERICAL ORDER WITHIN THE TARIFF
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 960990 - OTHER THAN ELSEWHERE SPECIFIED
CN CODE 96099090 - OTHER THAN PASTELS AND DRAWING CHARCOALS.