HS 960920 Pencil leads, black or coloured
Quick Answer: Pencil leads, black or coloured, imported under HS 960920 enter the UK at 2.00%, the EU at 2.70%, and the US with varying rates including free, 20¢/gross, and free. This classification specifically covers the refillable cores for pencils, whether they are graphite-based for writing or coloured for artistic purposes, excluding complete pencils or mechanical pencil mechanisms. Importers should note the differing tariff structures across these major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609200000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609200000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609202000 | Free | — | ["gross"] |
| 960920 | — | — | — |
| 9609204000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 960920 cover?
This subheading covers pencil leads, whether black or coloured, designed for use in mechanical pencils or for other writing and drawing applications. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes graphite leads and coloured pigment-based leads. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are solid rods or sticks intended for marking, excluding those that are part of a finished pencil.
What falls outside HS 960920?
The following products are excluded from HS 960920: finished pencils, which are classified under HS 960910, and crayons or pastels, which are typically classified under HS 960990. Also excluded are refill leads for pens or markers that are not specifically designed for pencil mechanisms. Items such as chalk for blackboards or industrial marking chalk, which do not contain graphite or coloured pigments in a binder suitable for writing or drawing, are classified elsewhere.
What are common classification mistakes for HS 960920?
A common error is misclassifying coloured leads intended for art markers or pens as pencil leads under 960920. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is a coloured rod intended for a specific type of pen rather than a mechanical pencil, it may fall under a different heading. Importers must carefully consider the intended use and construction of the lead.
How should importers classify products under HS 960920?
The correct procedure for classifying products under HS 960920 involves a thorough examination of the product's composition, intended use, and form. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes from the World Customs Organization. Confirming that the product is a loose lead, either black (graphite) or coloured, for use in pencils is crucial for accurate classification.
How is the duty calculated for products under HS 960920?
A shipment of 10,000 units of coloured pencil leads, weighing 5 kilograms and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favoured Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs 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 9609.20.
Which trade agreements reduce duties for HS 960920?
Several free trade agreements may reduce the applicable duty rate for HS 960920, 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. The European Union's Generalized Scheme of Preferences (GSP) may offer reduced or Free rates for goods from certain developing countries. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific agreement.
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FAQ
What are the typical import duty rates for HS code 960920, 'Pencil leads, black or coloured'?
The duty rates for HS code 960920 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is Free. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates. Importers should always consult the relevant national tariff schedule for the most accurate and up-to-date duty information for their specific destination country. For instance, some countries might apply a rate of 2.00% ad valorem or a specific duty like 20¢/gross.
How is the duty calculated for HS code 960920 if a specific duty is applied?
If a specific duty is applied, such as 20¢/gross, the calculation involves converting the quantity of pencil leads to gross (12 dozen or 144 units per gross) and then multiplying by the specific duty rate. For example, if an importer brings in 1,000 gross of pencil leads and the duty rate is 20¢/gross, the total duty would be 1,000 gross * $0.20/gross = $200.00. If the duty is ad valorem (e.g., 2.70%), the duty is calculated as a percentage of the declared value of the goods: 2.70% of the CIF (Cost, Insurance, Freight) value.
Are there any preferential duty rates available for HS code 960920 under trade agreements?
Yes, preferential duty rates are often available for HS code 960920 under various trade agreements. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or Free duty rates when imported into the EU. Similarly, the US has FTAs with countries like Mexico and Canada (USMCA) where goods meeting rules of origin may enter duty-free. Importers must verify the rules of origin and ensure they have the necessary documentation, such as a Certificate of Origin, to claim preferential treatment.
What are the key classification criteria for pencil leads under HS code 960920?
HS code 960920 covers 'Pencil leads, black or coloured'. The key classification criterion is that the product must be the 'lead' itself, typically made of graphite mixed with clay or other binders, intended for use in pencils or mechanical pencils. It does not include finished pencils (which fall under HS code 960930) or refill leads that are encased in a protective material. The material composition (graphite, clay, colorants) and intended use are paramount for correct classification. Products that are not specifically designed as pencil leads, even if they contain graphite, would be classified elsewhere.
What documentation is typically required for importing HS code 960920?
Standard import documentation for HS code 960920 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and any preferential claims, a Certificate of Origin may be required to claim reduced or Free duty rates under trade agreements. Some countries may also require specific declarations regarding the safety or composition of the product, although for standard graphite pencil leads, these are less common. Always check the specific import regulations of the destination country and consult with your customs broker.