HS 960990 Other
Quick Answer: Pencils and crayons imported under HS 960990 enter the UK at rates up to 2.00%, the EU at rates up to 2.70%, and the US at rates up to 50¢/gross + 30%. This residual classification covers writing or drawing instruments not specifically listed elsewhere in Chapter 96, such as pastels, chalks, and certain types of pencils. Importers should verify the specific subheadings within 960990 for precise duty application in each jurisdiction. According to CustomTariffs data, variations in duty rates highlight the importance of accurate classification to avoid overpayment or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609900000 | — | — | — |
| 9609901000 | 2.00 % | — | — |
| 9609909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9609900000 | — | — | — |
| 9609901000 | 2.70 % | — | — |
| 9609909000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 960990 | — | — | — |
| 9609908000 | Free | — | ["gross"] |
| 9609904000 | Free | — | ["kg"] |
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 960990 cover?
This subheading covers "other" pencils and crayons, not specifically enumerated in preceding subheadings of heading 9609. According to the World Customs Organization's Harmonized System Nomenclature, this includes items such as colored pencils, pastels, and chalks not intended for artistic drawing or coloring, as well as pencils with leads of compressed charcoal or graphite, and mechanical pencils not covered by other headings. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this broad interpretation, encompassing a variety of writing and drawing implements not otherwise specified.
What falls outside HS 960990?
The following products are excluded from HS 960990: pencils with leads of compressed charcoal or graphite that are specifically designed for artistic use (which may fall under 9609.10 or 9609.20), crayons for children's coloring (often classified under 9609.90 but with specific nuances), and chalks used for industrial purposes or specific technical applications. For instance, chalk used for marking in construction or manufacturing would likely be classified elsewhere based on its specific function and material composition, not under this general "other" category for writing and drawing instruments.
What are common classification mistakes for HS 960990?
A common error is misclassifying specialized pencils or crayons that have a primary function beyond simple writing or drawing. For example, pencils containing specialized inks or marking compounds for industrial use, or crayons with specific chemical properties for scientific applications, may not belong in 960990. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid misclassification.
How should importers classify products under HS 960990?
The correct procedure for classifying products under HS 960990 involves a thorough examination of the product's composition, intended use, and any specific features that differentiate it from items covered by more specific HS codes within heading 9609. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review explanatory notes from the WCO. If the product is not explicitly covered by a more specific heading or subheading, and it fits the general description of pencils and crayons not otherwise specified, then 960990 is the appropriate classification.
How is the duty calculated for products under HS 960990?
A box of 12 colored pencils, weighing 0.15 kg 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 2.0% ad valorem, applied to the declared value: 2.0% of $5.00 = $0.10. However, if the pencils were sold individually and had a specific unit price, a specific duty might apply. For this example, assuming a specific duty of $2.00 per kg, the duty would be $2.00/kg * 0.15 kg = $0.30. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 960990?
Several free trade agreements may reduce the applicable duty rate for HS 960990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duties for eligible products from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and the agreement's stipulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 960990 (Other pencils, crayons, pastels, drawing charcoals, writing chalks, and similar articles)?
The import duty rates for HS code 960990 vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 2.00% ad valorem. However, preferential rates under trade agreements like the USMCA (United States-Mexico-Canada Agreement) may offer duty-free entry for qualifying goods. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any preferential treatment. The EU TARIC system and the UK Trade Tariff also provide detailed rate structures, which can include ad valorem duties, specific duties, or a combination thereof.
How is the duty calculated for HS code 960990 if it involves a specific duty component, such as 50¢/gross + 30%?
When a duty rate is a combination of a specific duty and an ad valorem duty (e.g., 50¢/gross + 30% ad valorem), both components must be calculated and applied. For instance, if a shipment of 100 gross of pencils (classified under 960990) has a declared value of $5,000, the duty would be calculated as follows: Specific duty: 100 gross * $0.50/gross = $50.00. Ad valorem duty: 30% of $5,000 = $1,500.00. The total duty would be $50.00 + $1,500.00 = $1,550.00. This calculation method is common for certain goods to ensure a minimum level of protection or revenue. Always confirm the exact currency and unit of measure for specific duties.
What are the classification criteria for items falling under the 'Other' category of HS code 960990?
HS code 960990 is a residual category for articles of pencils, crayons, pastels, drawing charcoals, writing chalks, and similar articles that are not specifically enumerated in preceding subheadings of 9609. This typically includes items like chalk for billiard cues, tailor's chalk, marking chalk, and certain types of chalk or pastel sticks not primarily intended for artistic drawing or writing. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance, emphasizing that the key is the material composition and intended use. If an item is a pencil, crayon, pastel, charcoal, or chalk, and does not fit a more specific classification within Chapter 96, it will likely fall under 960990.
What documentation is typically required for importing goods classified under HS code 960990?
Standard import documentation for HS code 960990 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some countries may also require safety data sheets (SDS) or compliance certificates to ensure the products meet local safety and environmental standards, especially concerning materials used in the articles. Importers and customs brokers should always verify the specific requirements with the customs authorities of the destination country.
How do trade agreements, such as Free Trade Agreements (FTAs), impact the duty rates for HS code 960990?
Trade agreements, like the USMCA or agreements within the EU, can significantly reduce or eliminate import duties for goods classified under HS code 960990. To benefit from these preferential rates (often listed as 'Free' or a reduced percentage), importers must demonstrate that the goods meet the rules of origin stipulated in the specific trade agreement. This usually involves obtaining a Certificate of Origin from the exporter and ensuring the goods were manufactured in a member country according to the agreement's criteria. For example, pencils manufactured in Canada or Mexico and exported to the US may qualify for duty-free entry under USMCA, provided all origin requirements are met.