Analysis
Subheading 9608.40 covers propelling or sliding pencils (for example, mechanical pencils), within heading 9608. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
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…).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.6%. The median line pays 3.3%.
The US splits it as follows: 9608.40.40 for with a mechanical action for extending, or for extending and… (6.6%) and 9608.40.80 for propelling or sliding pencils (for example, mechanical pencils): other (duty-free).
By Census's concordance, most of its statistical lines are made by Office Supplies (except Paper) Manufacturing (339940). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9608.40.40 | With a mechanical action for extending, or for extending and retracting, the lead | 6.6% |
| 9608.40.80 | Propelling or sliding pencils (for example, mechanical pencils): other | Free |