Pencil, ruler, sharpener, and eraser set put up for retail sale classified as “Pencils and crayons, with leads encased in a sheath”
The pencil imparts the essential character therefore GIR3(b) is applied.
HS :960910
Reference :NLRTD-2011-004151
Issued :Dec. 20, 2011
Description :A five-part character set, consisting of: – 2 pencils with graphite pencil – a plastic ruler 30 cm, with 3 compartments – a pencil sharpener – an eraser. The whole is put up for retail sale and is offered as a ruler at the top with 3 compartments for the 2 pencils, the pencil sharpener and eraser. The essential character of the set is assigned to the 2 graphite pencils, as under HS heading 9609.
