HS 960860 Refills for ballpoint pens, comprising the ball point and ink-reservoir

Quick Answer: Refills for ballpoint pens, comprising the ball point and ink-reservoir, enter the UK at 2.00%, the EU at 2.70%, and the US at 0.4¢ each + 2.7% (MFN). This classification specifically covers the refill unit itself, not the complete pen. Importers should be aware of potential variations in US duty rates based on preferential trade agreements, with some countries benefiting from duty-free entry. CustomTariffs aggregates this information, highlighting the importance of verifying specific country rates for accurate landed cost calculations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9608600000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9608600000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9608600000 0.4¢ each + 2.7% 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 9608.60?

Imports of Refills for ballpoint pens, comprising the ball point and ink-reservoir 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, GSP, and 14 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?

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What products does HS 960860 cover?

This subheading covers refills specifically designed for ballpoint pens, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these refills must comprise both the ballpoint tip and the ink reservoir. This ensures that the item is a complete functional unit ready for insertion into a pen casing, facilitating the writing process through the rolling action of the ballpoint.

What falls outside HS 960860?

The following products are excluded from HS 960860: complete ballpoint pens, which are classified under HS 960830; ink cartridges for fountain pens (HS 960891); mechanical pencil leads (HS 960990); and empty pen casings or barrels without the ink reservoir and ballpoint. Items that are merely components of a refill, such as just the ink reservoir without the ballpoint, or just the ballpoint tip without the ink, would also not fall under this specific subheading and would require further analysis based on their constituent parts.

What are common classification mistakes for HS 960860?

A common error is misclassifying complete ballpoint pens as refills under HS 960860. This mistake often arises from overlooking the distinction between a finished writing instrument and its replaceable component. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Therefore, a pen that is ready for use, even if it contains a refill, is a complete article and not merely a refill.

How should importers classify products under HS 960860?

The correct procedure for classifying refills for ballpoint pens involves verifying that the product consists of both the ballpoint tip and the ink reservoir. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the precise wording of subheading 960860. Examination of the product's physical characteristics and intended use is paramount to ensure accurate declaration and avoid potential penalties.

How is the duty calculated for products under HS 960860?

A package containing 100 "Uni-ball Jetstream" ballpoint pen refills, each weighing approximately 5 grams and declared at a customs value of $50.00 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($50.00 × 0.10 = $5.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 960860.

Which trade agreements reduce duties for HS 960860?

Several free trade agreements may reduce the applicable duty rate for HS 960860, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.

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Which HS Codes Are Related?

HS 960810 HS 960830 HS 960820 HS 960840 HS 960850 HS 960920

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 960860 (ballpoint pen refills)?

The Most Favored Nation (MFN) duty rate for HS code 960860 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the MFN rate is 2.7% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate duties. For instance, imports from countries like Australia (AU), South Korea (KR), or Singapore (SG) may be eligible for duty-free entry under specific agreements. Always consult the latest HTS or relevant trade agreement schedules for the most current and applicable rates.

How is the duty calculated for ballpoint pen refills under HS 960860, and can you provide an example?

The duty calculation for HS 960860 typically involves an ad valorem rate, meaning a percentage of the declared value of the goods. For instance, if the MFN duty rate is 2.7% ad valorem and you import 1,000 ballpoint pen refills valued at $0.50 each, the total value is $500. The duty would be calculated as 2.7% of $500, which equals $13.50. Some specific rates might include a combination of specific duties (e.g., cents per unit) and ad valorem duties, so it's crucial to verify the exact rate structure applicable to your import.

What specific criteria define a product as a refill for ballpoint pens under HS 960860?

According to HS 960860, a refill must comprise the ballpoint and the ink reservoir. This means the item is specifically designed to be inserted into a ballpoint pen casing to provide ink and the writing mechanism (the ballpoint). Items that are complete pens, or simply ink cartridges without the ballpoint, or writing instrument refills for other types of pens (like rollerball or felt-tip pens), would be classified under different HS codes.

What documentation is typically required when importing ballpoint pen refills (HS 960860)?

Standard documentation for importing HS 960860 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement (e.g., USMCA, KORUS FTA), a valid Certificate of Origin or origin declaration is mandatory. Importers should also be prepared to provide product specifications or samples if customs authorities require further verification of classification or origin.

Which major trade agreements offer preferential duty rates for ballpoint pen refills (HS 960860) into the United States?

The United States has several trade agreements that may provide preferential duty rates for HS 960860. For example, imports from countries party to the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties if they meet the rules of origin. Similarly, the KORUS FTA (Korea-U.S. Free Trade Agreement) and other agreements with countries like Chile (CL), Colombia (CO), and Peru (PE) often list specific provisions for stationery items, including pen refills, potentially offering duty-free entry. Always verify the specific origin requirements and product-specific rules of origin for each agreement.