HS 960899 Other
Quick Answer: Writing instruments, parts, and accessories imported under HS 960899 enter the UK at 2.00%, the EU at 2.70%, and the US with varied rates including free, 6¢ each + 40%, and 0.4¢ each + 2.7%. This residual classification applies to components or accessories for writing instruments not specifically enumerated elsewhere in Chapter 96, such as individual pen nibs, refills, or parts of mechanical pencils. Importers should carefully review the specific subheadings within the US classification for precise duty application. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate customs declarations and duty payment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608990000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608990000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9608994000 | Free | — | ["No."] |
| 9608992000 | 0.4¢ each + 2.7% | Free (17 programs) | ["No."] |
| 960899 | — | — | — |
| 9608993000 | 20¢/thousand + 3.5% | Free (17 programs) | ["thousands"] |
| 9608996000 | Free | — | ["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 9608.99?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 960899 cover?
This subheading covers parts and accessories for writing instruments, specifically those not classified under more specific subheadings within HS 9608. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes components such as pen nibs, refills (ink cartridges or reservoirs), clips, and decorative elements intended for use with pens, pencils, and similar writing instruments. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this broad definition, encompassing items that are essential for the functioning or aesthetic completion of writing implements.
What falls outside HS 960899?
The following products are excluded from HS 960899: finished writing instruments themselves (which are classified under HS 9608.10 to 9608.30), erasers (HS 4016.99), pencil sharpeners (HS 8214.10), and cases or boxes specifically designed for holding writing instruments (typically classified under HS 4202.92 or similar headings depending on material). Components that are not exclusively or principally designed for writing instruments, even if they could be adapted, would also be excluded and classified according to their own nature.
What are common classification mistakes for HS 960899?
A common error is misclassifying complete writing instruments as parts or accessories, or vice versa. For instance, a pen with an integrated ink cartridge might be incorrectly entered as a refill (960899) instead of a complete pen (e.g., 9608.10). Another mistake involves classifying generic components that could be used in multiple applications, failing to adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a part is specifically designed for a writing instrument, it belongs here.
How should importers classify products under HS 960899?
The correct procedure for classifying products under HS 960899 involves a detailed examination of the item's function and design. Importers and customs brokers must determine if the product is a component or accessory specifically intended for a writing instrument. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial. If the item is not a finished writing instrument and is clearly a part or accessory for one, then HS 960899 is the appropriate classification, provided no more specific subheading exists.
How is the duty calculated for products under HS 960899?
A shipment of 10,000 pen clips, each weighing 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 value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 9608.99.90, which covers "Other" parts and accessories for pens and pencils.
Which trade agreements reduce duties for HS 960899?
Several free trade agreements may reduce the applicable duty rate for HS 960899, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer duty-free entry for eligible goods from certain developing countries. To claim preference under USMCA, a valid Certificate of Origin or origin statement is required. For GSP, a Form A is typically needed, depending on the importing country's specific requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 960899 in the US, EU, and UK?
HS code 960899 covers 'Other' parts and accessories for pens and pencils. Duty rates vary significantly by importing country. For example, in the United States, the Most Favored Nation (MFN) duty rate is 2.7% ad valorem. In the European Union, under the TARIC system, rates can range from Free to 3.7% ad valorem depending on the specific product and origin. The UK Trade Tariff also shows varied rates, often around 2.7% ad valorem for non-preferential origins. Importers should always verify the specific rate applicable to their country of import and the origin of the goods.
How is the duty calculated for HS code 960899 when a specific duty is applied, such as '6¢ each + 40% ad valorem'?
When a duty rate is a combination of a specific rate (per unit) and an ad valorem rate (based on value), both are applied. For instance, if importing 10,000 pen refills into a country with a duty of '6¢ each + 40% ad valorem', and the declared value of these refills is $1,000 USD: The specific duty would be 10,000 units * $0.06/unit = $600 USD. The ad valorem duty would be 40% of $1,000 USD = $400 USD. The total duty would be $600 + $400 = $1,000 USD. This calculation method is common for certain types of accessories where both unit count and value are considered.
What documentation is typically required when importing goods classified under HS code 960899?
Standard import documentation for HS code 960899 generally includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. For specific components, technical specifications or a manufacturer's declaration might be requested by customs authorities to confirm the classification and ensure compliance.
Are there preferential duty rates available for HS code 960899 under trade agreements, such as USMCA or EU Free Trade Agreements?
Yes, preferential duty rates are often available for goods classified under HS code 960899 if they meet the rules of origin under applicable trade agreements. For example, parts and accessories for pens and pencils originating from countries party to the USMCA (United States-Mexico-Canada Agreement) may qualify for reduced or zero duty rates upon importation into the US, Canada, or Mexico, provided the necessary documentation (like a USMCA Certificate of Origin) is provided. Similarly, goods originating from countries with Free Trade Agreements with the EU or the UK may benefit from lower tariffs. Importers must consult the specific trade agreement and ensure their goods meet the relevant origin criteria.
What are the classification criteria to ensure an item is correctly classified under HS code 960899 versus other related HS codes?
HS code 960899 is a residual category for 'Other' parts and accessories for pens and pencils. Classification hinges on whether the item is specifically covered by a more precise heading or subheading within Chapter 96 of the Harmonized System. For instance, if the item is a complete pen or pencil, it would fall under 9608.10 through 9608.30. If it's a specific type of refill (e.g., ballpoint pen refills), it might have its own subheading. HS code 960899 is used for components or accessories that do not fit into these more specific categories, such as replacement clips, decorative elements for pens, or specialized parts for mechanical pencils that are not otherwise classified. Verification often involves reviewing the Explanatory Notes to the Harmonized System and consulting customs rulings.