HS 960850 Sets of articles from two or more of the foregoing subheadings
Quick Answer: Writing instruments imported under HS 960850 enter the UK at 2.00%, the EU at 3.70%, and the US at a rate applicable to each article within the set, often duty-free for qualifying trade agreements. This subheading specifically covers sets containing writing instruments from two or more of the preceding subheadings within Chapter 96, such as pens, pencils, and markers, when presented together as a single item for retail sale. Importers and customs brokers must carefully identify the individual components of the set to determine the correct duty assessment in the US, as the rate can vary. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608500000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608500000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608500000 | The rate applicable to each article in the absence of this subheading | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9608.50?
Imports of Sets of articles from two or more of the foregoing subheadings may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 960850 cover?
This subheading covers sets of articles that are composed of two or more distinct items, each of which would otherwise fall under different subheadings within HS heading 9608. According to the WCO Harmonized System Explanatory Notes and official tariff schedules like the USITC HTS and EU TARIC, these sets are typically presented in a manner suitable for retail sale, containing items such as pens, pencils, markers, and erasers, where no single component predominates in value or function. The key is the combination of distinct writing or drawing instruments from different categories.
What falls outside HS 960850?
The following products are excluded from HS 960850: sets where all components fall under the same subheading of heading 9608, individual writing instruments, and articles that are not writing or drawing instruments, even if included in a set. For instance, a set containing only ballpoint pens (9608.39) would not be classified here, nor would a stationery set that includes items like rulers or staplers not specifically enumerated in heading 9608. Such items would be classified according to their individual nature or the predominant component.
What are common classification mistakes for HS 960850?
A common error is misinterpreting the "two or more of the foregoing subheadings" requirement. Importers may incorrectly classify a set containing multiple identical items, or a set where one item is clearly the predominant component and the others are merely accessories. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets for retail sale, they are generally classified by the component which gives them their essential character. If all items are from the same subheading, it does not qualify for 960850.
How should importers classify products under HS 960850?
The correct procedure for classifying products under HS 960850 involves a two-step analysis. First, identify each individual article within the set and determine its specific HS subheading under heading 9608. Second, confirm that at least two of these articles belong to different subheadings within heading 9608. If this condition is met, and the set is presented for retail sale, then HS 960850 is the appropriate classification. Importers and brokers must meticulously examine the contents of each set.
How is the duty calculated for products under HS 960850?
A set of 10 colored pencils (9608.20) and 5 gel pens (9608.50) weighing 0.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $3.50. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 7% ad valorem, applied to the declared value ($50.00 × 0.07 = $3.50). The weight is not directly used for ad valorem duties but is relevant for specific gravity or other unit-based duties if applicable.
Which trade agreements reduce duties for HS 960850?
Several free trade agreements may reduce the applicable duty rate for HS 960850, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement or a certificate of origin is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
How are import duties calculated for HS code 960850, which covers sets of writing instruments?
The duty for HS code 960850 is calculated based on the value of the entire set. However, the specific duty rate applied is the highest rate applicable to any individual article within the set if they were imported separately. For example, if a set contains a pen (rated at 3.70% ad valorem) and a pencil (rated at 2.00% ad valorem), the duty for the set would be 3.70% ad valorem. If the set has a declared value of $1000, the duty would be $1000 \times 0.037 = $37.00. Always consult the latest tariff schedule for the most accurate rates.
What are the criteria for classifying an item under HS code 960850?
HS code 960850 applies to 'Sets of articles from two or more of the foregoing subheadings' within Chapter 96, specifically related to writing instruments. This means the set must contain at least two distinct writing instruments (e.g., pens, pencils, markers) that would otherwise be classified under different subheadings of HS 9608. The articles must be put up in a manner suitable for retail sale as a set, and their packaging should reflect this. The key is that the set comprises items from different preceding subheadings of 9608, not multiple identical items.
What preferential duty rates are available for HS code 960850 under trade agreements?
Preferential duty rates for HS code 960850 vary significantly depending on the trade agreement between the importing country and the exporting country. For instance, under certain agreements, such as those with Australia (AU), Canada (CA), or Singapore (SG), the duty rate might be Free (0% ad valorem). However, other agreements may offer reduced rates or the standard Most Favored Nation (MFN) rate. Importers should verify the specific origin of the goods and consult the relevant trade agreement schedules, such as those available on the USITC (for the US) or EU TARIC (for the EU) databases, to determine eligibility and applicable rates.
What documentation is typically required when importing goods classified under HS code 960850?
When importing goods under HS code 960850, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, the commercial invoice should clearly describe the contents of the set, detailing each type of writing instrument included and its individual value if possible, even though the duty is applied to the set. If claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin or other proof of origin documentation as stipulated by the specific agreement will be mandatory. Customs brokers should ensure all documentation accurately reflects the nature of the 'set' as defined by the HS code.
How do I determine the correct duty rate for a set containing a mechanical pencil and a ballpoint pen under HS 960850?
To determine the correct duty rate for a set containing a mechanical pencil and a ballpoint pen under HS 960850, you must first identify the individual duty rates for each item if imported separately. For example, let's assume a mechanical pencil falls under a subheading with a 2.00% ad valorem duty rate, and a ballpoint pen falls under a subheading with a 3.70% ad valorem duty rate. According to the rules for sets under 960850, the duty rate applicable to the set will be the highest rate of any component article. Therefore, the duty rate for this set would be 3.70% ad valorem. If the set is valued at $500, the import duty would be $500 \times 0.037 = $18.50.