Analysis
Subheading 9608.99 covers other, 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 4 US tariff lines below it are national.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 9608.99.20 for other: refill cartridges (0.4¢ each + 2.7%), 9608.99.30 for balls for ball point pens (20¢/thousand + 3.5%), 9608.99.40 for parts of articles provided for in subheadings 9608.10 and 9608.30… (duty-free) and 9608.99.60 for other: other (duty-free).
2 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |