9608

Analysis

Heading 9608 of the Harmonized Tariff Schedule covers ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders…. It divides into 8 six-digit subheadings and 12 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.

The spread of 6.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.6%, applies to 9608.40.40 (with a mechanical action for extending, or for…).

4 of its 6 lines with a percentage rate are duty-free at the general rate (67%) and 2 are dutiable, from duty-free up to 6.6%. The median line pays duty-free.

Its median rate of duty-free sits at the 13th percentile of the headings in chapter 96.

6 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 9608.99 (other, 4 lines), 9608.40 (propelling or sliding pencils (for example…, 2 lines), 9608.10 (unnamed, 1 line) and 9608.20 (unnamed, 1 line).