HS 988096 Classified in Chapter 96
Quick Answer: Products classified under HS code 988096 enter the UK with no specific duty rate indicated in the provided tariff data, and the EU also shows no specific duty rate for this code. This HS code, "Classified in Chapter 96," generally pertains to miscellaneous manufactured articles. Chapter 96 of the Harmonized System (HS) covers a broad range of items such as brushes, brooms, writing implements, and other miscellaneous manufactured articles not elsewhere specified. Importers and customs brokers should consult the specific national tariff schedules for the destination country to ascertain applicable duties and any potential import restrictions or requirements, as CustomTariffs aggregates data that may not always reflect the most granular or current national-level details for such broad classifications.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880960000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880960000 | — | — | — |
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 988096 cover?
This subheading covers specific items classified within Chapter 96 of the Harmonized System (HS) nomenclature, which pertains to miscellaneous manufactured articles. While Chapter 96 encompasses a broad range of goods such as pens, pencils, brooms, brushes, and certain other manufactured items, HS 988096 itself is a statistical or special classification that directs users to the primary classification within Chapter 96. For precise product scope, one must consult the detailed descriptions and legal notes of the relevant Chapter 96 headings and subheadings as outlined by the World Customs Organization (WCO) and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database.
What falls outside HS 988096?
The following products are excluded from the scope of HS 988096, as they are classified under different HS Chapters or specific subheadings within Chapter 96 that are not encompassed by this particular statistical code. For instance, while Chapter 96 includes writing instruments, items like fountain pens with gold nibs might fall under Chapter 71 (Natural or Cultured Pearls, Precious or Semi-Precious Stones, Metals, Coins, etc.). Similarly, certain specialized brushes used in industrial machinery would be classified according to the machinery they are part of, rather than under Chapter 96. Always verify the primary classification based on the WCO's General Rules for the Interpretation of the Harmonized System (GRI).
What are common classification mistakes for HS 988096?
A common error is misinterpreting HS 988096 as a standalone classification for a broad category of goods. Instead, it functions as a pointer to Chapter 96. Importers may incorrectly assign goods to this code without first determining their specific classification within Chapter 96 or even outside of it, violating GRI 1 which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. For example, classifying a simple pencil as HS 988096 without confirming it falls under a specific subheading like 9609.10 would be an error.
How should importers classify products under HS 988096?
The correct procedure for classifying products under HS 988096 involves first identifying the specific product and then determining its correct classification within the detailed subheadings of Chapter 96 of the Harmonized System. Importers and customs brokers should consult the WCO HS Nomenclature, the USITC HTS, or the EU TARIC database for the precise heading and subheading that accurately describes the article. Only after establishing the correct Chapter 96 classification should one consider if HS 988096 is the appropriate statistical or special code to use in conjunction with it, depending on the specific national tariff system's requirements.
How is the duty calculated for products under HS 988096?
The duty calculation for products classified under HS 988096 is entirely dependent on the specific item's classification within Chapter 96 and the applicable tariff schedule. For example, a set of 12 ballpoint pens (classified under 9603.29) declared at a customs value of $50 USD, subject to a U.S. Most Favored Nation (MFN) duty rate of 0.8% ad valorem, would attract a U.S. duty of $0.40 ($50 × 0.008). This calculation is based on the MFN rates published in the USITC Harmonized Tariff Schedule (HTS) for the specific subheading within Chapter 96.
Which trade agreements reduce duties for HS 988096?
Several free trade agreements may reduce the applicable duty rate for products classified under HS 988096, depending on the specific item and its country of origin. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may receive duty-free treatment if they meet the rules of origin, requiring a USMCA certification of origin. Similarly, goods from certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially resulting in a 0% duty rate, often requiring a GSP Form A. The EU's trade agreements with various countries also offer preferential rates, often necessitating an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for goods classified under HS code 988096?
HS code 988096 is a special code used in some jurisdictions, such as the United States, to denote goods that are otherwise classified in Chapter 96 of the Harmonized Tariff Schedule (HTS). Chapter 96 covers a wide range of miscellaneous manufactured articles, including pens, pencils, buttons, slide fasteners, cigarette lighters, and more. The duty rate for specific items within this chapter will depend on the precise product and its classification under the relevant HTSUS subheadings. For example, a specific type of pen might have a duty rate of 0.8% ad valorem, while a slide fastener could be 10% ad valorem. Importers must consult the HTSUS (USITC) for the exact rate applicable to their specific product.
How is the import duty for a product classified under HS 988096 calculated, and can you provide an example?
The calculation of import duty for goods under HS 988096 depends on the specific item's classification within Chapter 96 and the applicable duty rate. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit), or a combination. For instance, if a shipment of 1,000 units of a specific type of mechanical pencil, classified under a subheading with a 3.5% ad valorem duty rate and a specific duty of $0.02 per unit, has an entered value of $5,000, the duty calculation would be: (3.5% of $5,000) + (1,000 units * $0.02/unit) = $175 + $20 = $195. Importers must verify the exact duty calculation basis from the official tariff schedule.
Are there preferential duty rates available for goods classified under HS 988096 through trade agreements?
Yes, preferential duty rates may be available for goods classified under HS 988096 if they originate from countries that are signatories to specific trade agreements with the importing country. For example, goods originating from Canada or Mexico and meeting the rules of origin under the United States-Mexico-Canada Agreement (USMCA) might qualify for duty-free entry or reduced rates. Similarly, other free trade agreements (FTAs) may offer preferential treatment for various items within Chapter 96. Importers must ensure they have the necessary proof of origin documentation to claim these benefits. Consult the relevant trade agreement text and the importing country's tariff schedule for details.
What documentation is typically required when importing goods classified under HS 988096?
When importing goods classified under HS 988096, standard import documentation is generally required, along with any specific requirements for the particular product within Chapter 96. This typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the nature of the article (e.g., writing instruments, buttons, lighters), additional documentation might be necessary, such as certificates of origin (especially if claiming preferential treatment), product safety certifications, or specific declarations. Customs brokers should verify the exact requirements with the importing country's customs authority (e.g., U.S. Customs and Border Protection) based on the final HTSUS classification.
How do I determine the correct classification for a specific product within Chapter 96, given it falls under the umbrella of HS 988096?
To determine the correct classification for a specific product within Chapter 96, which is referenced by HS 988096, importers and customs brokers must carefully analyze the product's characteristics, function, and composition. The Harmonized System Explanatory Notes and the specific tariff schedule (e.g., HTSUS for the US, TARIC for the EU, UK Trade Tariff) provide detailed guidance and definitions for each heading and subheading. For instance, to classify a pen, one would consider if it's a ballpoint, felt-tip, fountain pen, etc., and its material. If uncertainty remains, a binding ruling from the customs authority of the importing country can provide definitive classification. Consulting with an experienced customs broker or trade consultant is also advisable.