Analysis
HTS 9608.99.20 covers other: refill cartridges under heading 9608 (ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens…).
The general rate is 0.4¢ each + 2.7%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 0.4¢ each + 2.7%. 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.
The other lines in the same group are 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…, duty-free) and 9608.99.60 (other: other, duty-free).
Census statistics map these goods to NAICS 339940 (Office Supplies (except Paper) Manufacturing), an industry of 368 US establishments employing 9,961 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |