HTS tariff line · chapter 96
9608.40.40
With a mechanical action for extending, or for extending and retracting, the lead
Analysis
HTS 9608.40.40 covers with a mechanical action for extending, or for extending and retracting, the lead under heading 9608 (ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens…).
Within this group the rate runs from duty-free to 4%. Compared with 9608.99.60 (other: other), which pays duty-free, a misclassification either way moves the duty by 6.6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 3.3% for JP.
The general duty rate is 6.6% of the customs value, which is in the middle of the rates in chapter 96 (69th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $660 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 41.5%, 6.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9608.10.00 | 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, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: ball point pens | 0.8¢ each + 5.4% |
| 9608.20.00 | Felt tipped and other porous-tipped pens and markers | 4% |
| 9608.30.00 | Fountain pens, stylograph pens and other pens | 0.4¢ each + 2.7% |
| 9608.40.80 | Propelling or sliding pencils (for example, mechanical pencils): other | Free |
| 9608.50.00 | Sets of articles from two or more of the subheadings 9608.10, 9608.20, 9608.30 or 9608.40 | The rate applicable to each article in the absence of this subheading |
| 9608.60.00 | Refills for ball point pens, comprising the ball point and ink reservoir | 0.4¢ each + 2.7% |
| 9608.91.00 | Pen nibs and nib points | Free |
| 9608.99.20 | Other: refill cartridges | 0.4¢ each + 2.7% |
| 9608.99.30 | Balls for ball point pens | 20¢/thousand + 3.5% |
| 9608.99.40 | Parts of articles provided for in subheadings 9608.10 and 9608.30 (other than balls for ball point pens) | Free |
| 9608.99.60 | Other: other | Free |