HS 960910 Pencils and crayons, with leads encased in a sheath
Quick Answer: Pencils and crayons with leads encased in a sheath, imported under HS 960910, enter the UK at 2.00%, the EU at 2.70%, and the US at 14¢/gross + 4.3% under the Most Favored Nation (MFN) rate. This classification covers common writing and drawing instruments such as wooden pencils, colored pencils, and pastels where the coloring medium is encased in a protective sheath. Importers should be aware of the specific unit-based component of the US duty rate, which can fluctuate with the quantity imported. CustomTariffs aggregates this data, highlighting the need for precise product descriptions and accurate quantity declarations for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609100000 | — | — | — |
| 9609101000 | 2.00 % | — | — |
| 9609109000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609100000 | 2.70 % | — | — |
| 9609101000 | 2.70 % | — | — |
| 9609109000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609100000 | 14¢/gross + 4.3% | Free (17 programs) | ["gross"] |
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 9609.10?
Imports of Pencils and crayons, with leads encased in a sheath 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 960910 cover?
This subheading covers pencils and crayons where the marking material, typically graphite or colored pigment mixed with a binder, is encased within a protective sheath. According to the World Customs Organization's Harmonized System Nomenclature, this includes items commonly known as lead pencils, colored pencils, and certain types of crayons that are not in stick form without a casing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the encased nature of the marking substance as the defining characteristic for classification under 960910.
What falls outside HS 960910?
The following products are excluded from HS 960910: crayons in stick form without a casing, such as wax crayons for children's art (typically classified under 960990), chalks (also 960990), pastels, and markers with felt or other porous applicators (usually classified under 960930 or 3917 for refillable markers). Furthermore, mechanical pencils, where the lead is advanced by a mechanism rather than being a fixed encased core, are classified under HS 960930, distinguishing them from the fixed encased lead characteristic of 960910.
What are common classification mistakes for HS 960910?
A common error is misclassifying mechanical pencils or refill leads under this subheading. General Interpretative Rule 1 of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Mechanical pencils, due to their operational mechanism for lead advancement, do not meet the definition of "leads encased in a sheath" as a complete writing instrument and are thus correctly classified elsewhere, typically under 960930.
How should importers classify products under HS 960910?
The correct procedure for classifying products under HS 960910 involves a thorough examination of the product's construction and intended use. Importers and customs brokers must verify that the marking material (lead or pigment) is indeed encased within a sheath, such as wood, plastic, or paper. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 960910?
A box of 12 Faber-Castell colored pencils weighing 150 grams and declared at a customs value of $5.00 USD would attract a US duty of $0.30. This is calculated using the Most Favored Nation (MFN) duty rate of 6% ad valorem, applied to the declared customs value: 6% of $5.00 = $0.30. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 960910.0000.
Which trade agreements reduce duties for HS 960910?
Several free trade agreements may reduce the applicable duty rate for HS 960910, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the jurisdiction and the specific agreement's rules of origin.
```Which HS Codes Are Related?
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 960910 (pencils and crayons)?
The Most Favored Nation (MFN) duty rate for HS code 960910, covering pencils and crayons with leads encased in a sheath, typically falls around 2.00% to 2.70% ad valorem in many major markets. For example, under the US Harmonized Tariff Schedule, the general rate is 2.70% ad valorem. The EU's TARIC system and the UK's Trade Tariff also list similar rates. However, specific rates can vary by country and may be subject to trade agreements.
How is the duty calculated for HS 960910, and can you provide an example?
Duty calculation for HS 960910 can be based on an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit or weight), or a combination. For instance, if a country applies a rate of 2.70% ad valorem and you import 1,000 pencils valued at $0.50 each, the total value is $500. The ad valorem duty would be $500 * 2.70% = $13.50. Some countries may also have a component based on gross (144 units), such as '14¢/gross + 4.3%', requiring calculation of both the specific and ad valorem portions.
What are the classification criteria for HS code 960910?
HS code 960910 specifically covers 'Pencils and crayons, with leads encased in a sheath'. This means the primary classification criterion is the presence of a protective casing or sheath around the marking material (lead). Items like un-sheathed colored chalks or pastels would fall under different HS codes. The 'lead' can be graphite, colored pigment, or other marking substances.
Which trade agreements offer preferential duty rates for HS code 960910?
Many trade agreements provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS 960910. For example, the US offers free entry for goods from countries with which it has Free Trade Agreements (FTAs), such as Australia (AU), Canada (CA), Chile (CL), Mexico (MX), and South Korea (KR), provided they meet the rules of origin. Similarly, the EU and UK have agreements with various countries offering reduced or zero duties. Importers must verify the specific origin requirements of the relevant trade agreement to claim preferential treatment.
What documentation is typically required for importing pencils and crayons under HS 960910?
Standard import documentation for HS code 960910 generally 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, a Certificate of Origin or a declaration of origin on the invoice, compliant with the specific agreement's requirements, is crucial. Some countries may also require product safety certifications or declarations, especially for items intended for children.