BLENDER AND BURNISHER SET. SET COMPRISING 2 X BURNISHING PENCILS , 2 X BLENDER PENCILS , A SHARPENER AND ERASER THE BLENDER PENCILS IS USED TO MIX TOGETHER 2 COLOURS FROM STANDARD COLOURED PENCILS TO CREATE A NEW COLOUR. THE BURNISHING PENCILS PROVIDE A COATING OF WAX TO DRAWINGS TO ENHANCE THEIR APPEARANCE, CAN ALSO BE USED TO DRAW A WAX DESIGN PRIOR TO THE APPLICATION OF COLOURS

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. GIR3C HAS BEEN USED AS PENCILS ARE LAST IN NUMERICAL ORDER. 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 HSENS TO 9608