HS 960891 Other
Quick Answer: Parts for writing instruments, such as pen nibs and pencil leads, imported under HS 960891 enter the UK at 2.00%, the EU at 2.70%, and the US at 20¢ per gross. This classification is for components that are not complete writing instruments themselves. Importers should be aware that the US duty is a specific rate per gross, rather than an ad valorem percentage, which can significantly impact landed costs depending on the unit value. Exporters should ensure accurate classification to avoid delays and potential penalties. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608910000 | 2.00 % | — | — |
| 9608910010 | 2.00 % | — | — |
| 9608910020 | 2.00 % | — | — |
| 9608910090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608910000 | 2.70 % | — | — |
| 9608910010 | 2.70 % | — | — |
| 9608910020 | 2.70 % | — | — |
| 9608910090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608910000 | Free | — | ["gross"] |
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.
How to Classify This HS Code?
What products does HS 960891 cover?
This subheading covers parts and accessories for pens and pencils, specifically those not covered by more specific subheadings within heading 9608. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like pen nibs, ball points, mechanical pencil leads, and other components essential for the functioning of writing instruments. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this category broadly to encompass all remaining parts and accessories for writing instruments under heading 9608.
What falls outside HS 960891?
The following products are excluded from HS 960891: complete writing instruments themselves (classified under 9608.10 to 9608.50), erasers (9610.00), and stationery items like paper or notebooks (Chapter 48). Additionally, components that are not specifically for pens or pencils, such as general plastic molding or metal parts not designed for writing instruments, would be classified elsewhere based on their material and function, not under this specific subheading.
What are common classification mistakes for HS 960891?
A common error is misclassifying complete, albeit simple, writing instruments as parts. For example, a basic mechanical pencil with lead already inserted might be mistakenly classified as just a lead refill. General Rule of Interpretation (GRI) 1 and GRI 3(b) are crucial here; the essential character of a complete item usually dictates its classification, meaning a functional pen or pencil is not a mere part. Importers must distinguish between a finished product and its constituent components.
How should importers classify products under HS 960891?
The correct procedure for classifying products under HS 960891 involves a detailed examination of the item's function and composition. Importers and customs brokers should first determine if the product is a complete writing instrument. If it is a component, they must verify that it is specifically designed for a pen or pencil and is not covered by a more specific subheading within heading 9608. Consulting the official tariff schedule's explanatory notes and the WCO HS Explanatory Notes is paramount for accurate classification.
How is the duty calculated for products under HS 960891?
A shipment of 10,000 ball pen refills, each weighing approximately 2 grams, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) rate of 7.0% ad valorem, applied to the declared customs value ($500 USD × 0.07 = $35.00). This calculation is based on the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 9608.91.0000.
Which trade agreements reduce duties for HS 960891?
Several free trade agreements may reduce the applicable duty rate for HS 960891, 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 duty-free entry for qualifying goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by US Customs and Border Protection.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 960891?
HS code 960891, which covers 'Other' parts and accessories for pens and pencils, has varying duty rates depending on the importing country. For example, the United States' Most Favored Nation (MFN) rate is 2.70% ad valorem. The European Union's TARIC system may list different rates, and the UK Trade Tariff also specifies its own duties. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment.
How is the duty calculated for HS code 960891, and can you provide an example?
The duty calculation for HS code 960891 is typically based on an ad valorem rate, meaning a percentage of the declared value of the goods. For instance, if the MFN duty rate for the US is 2.70% and you are importing parts valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.0270 (duty rate) = $270.00. Some countries might also have specific rates, such as a per-unit duty (e.g., cents per gross), which would be calculated based on the quantity of items.
What documentation is typically required for importing goods classified under HS code 960891?
When importing items under HS code 960891, standard import documentation is generally required. This includes a commercial invoice detailing the value and description of the parts, a packing list specifying the contents of each package, and a bill of lading or air waybill for transportation. Depending on the country of import and the specific nature of the parts, additional certifications or declarations might be necessary to confirm compliance with product safety standards or origin requirements.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 960891?
Yes, trade agreements can significantly impact duty rates for HS code 960891. For example, goods originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may qualify for preferential duty rates, potentially 'Free,' if they meet the rules of origin. Similarly, trade agreements between the European Union and third countries can lead to reduced or eliminated duties. Importers must verify the origin of their goods and consult the relevant trade agreement provisions to determine eligibility for preferential treatment.
What are the criteria for classifying items under HS code 960891 as 'Other' parts and accessories for pens and pencils?
HS code 960891 is a residual category used for parts and accessories of pens and pencils that are not specifically classified elsewhere within heading 9608. This typically includes items such as pen clips, decorative elements, internal mechanisms not covered by more specific subheadings, or specialized components for writing instruments. The key is that the item must be identifiable as a component or accessory intended for use with pens or pencils (as defined in heading 9608) and not be classifiable under a more precise HS code.