9609.10.00

Analysis

HTS 9609.10.00 covers pencils and crayons, with leads encased in a sheath under heading 9609 (pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels…).

The general rate is 14¢/gross + 4.3%, 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 14¢/gross + 4.3%. 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 9609.20.20 (not over 1.5 mm in maximum cross-sectional dimension, duty-free), 9609.20.40 (over 1.5 mm in maximum cross-sectional dimension, duty-free), 9609.90.40 (other: tailors' chalks, duty-free) and 9609.90.80 (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.