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 3B HAS BEEN USED AS THE MARKERS ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING - PLASTIC BOX.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 960820 - FELT-TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN TO HEADING 9608 REFERS.