Chapter 96 covers miscellaneous manufactured articles in the HS Code, including worked carving and molding materials (such as ivory, bone, horn, coral, mother-of-pearl, etc.), brooms, brushes, sieves, hand sieves, buttons, zippers, ballpoint pens, pencils, crayons, chalk, slates, date stamps, lighters, smoking pipes, combs, hair accessories, perfume sprayers, etc. These goods usually have specific functions or decorative purposes but are not classified under other more specific chapters. This chapter has a broad scope, covering daily necessities, handicrafts, and industrial products. Heading 9602 covers worked vegetable or mineral carving materials and articles thereof, including articles made from vegetable materials (such as wood, bamboo, seeds, nuts, vegetable ivory, shell, etc.) and mineral materials (such as stone, plaster, cement, asbestos, mica, etc.) processed by carving, cutting, molding, or similar methods. However, it excludes unworked carving materials (classified under Chapter 5 or Chapter 25, etc.), imitation jewelry (classified under 7117), and furniture or lamps of Chapter 94. The first 2 digits 96 represent Chapter 96 'Miscellaneous Manufactured Articles,' covering various manufactured products not listed in other chapters. The 3rd-4th digits 02 represent heading 9602, specifically referring to 'worked vegetable or mineral carving materials and articles thereof,' including articles made by carving, molding, cutting, or similar processes. The 5th-6th digits 00 indicate that there is no further subdivision under this heading, and all goods meeting the heading description are classified under 960200. Therefore, 960200 is a complete 6-digit subheading code used to identify specific goods. This product is classified under 960200 because it is a finished product made from vegetable or mineral carving materials and is not more specifically listed under other headings. For example, a wooden statue classified as an artwork would fall under 9703, but if it is a utilitarian carved article, it falls under 9602; a stone ornament classified as a gemstone article would fall under 7116, but ordinary stone carvings fall under 9602. Therefore, 9602 is specifically intended for articles made from such carving materials.

Product Name: The specific name of the declared goods, which should accurately reflect the material and use, such as 'wood carving ornament,' 'stone statue,' etc. Material: Detailed description of the type of carving material, such as vegetable-based (wood, bamboo, seeds, nuts, etc.) or mineral-based (stone, plaster, cement, etc.). Processing Method: Description of the processing technique, such as carving, molding, cutting, polishing, etc., to distinguish from unworked materials. Use: Description of the use of the goods, such as decorative, utilitarian, religious, etc., which helps with classification. Brand: If there is a brand, the brand name must be declared; if no brand, declare 'none.' Model: If there is a model, it must be declared; if no model, declare 'none.' Specifications and Dimensions: Declare the dimensions or weight of the goods, such as '10cm x 5cm x 3cm' or '500g/piece.' Packaging Method: Declare the packaging form, such as 'carton packing,' 'wooden crate packing,' etc. Product Name: Wood carving ornament; Material: Basswood; Processing Method: Hand-carved; Use: Home decoration; Brand: None; Model: None; Specifications and Dimensions: 15cm x 10cm x 5cm; Packaging Method: Carton packing. Incorrectly classifying unworked carving materials (such as raw wood, uncarved stone) under 9602. Confusing carvings that are artworks (such as 9703) with 9602. Ignoring the specific type of material, leading to classification errors.

The core criterion for classification is that the goods must be worked vegetable or mineral carving material articles and not more specifically listed under other headings. First, confirm that the material is vegetable or mineral; second, confirm that it has been processed by carving, molding, etc.; finally, exclude goods more specifically covered by other chapters, such as artworks (Chapter 97), imitation jewelry (7117), furniture (Chapter 94), etc. 970300 Original sculptures: 9703 covers artistic sculptures, while 9602 covers utilitarian or decorative carvings that are not artistically original. 711620 Articles of precious or semi-precious stones: 7116 covers articles made of precious or semi-precious stones, while 9602 covers articles made of ordinary stone or vegetable materials. 442010 Wooden ornaments: 4420 covers wooden ornaments, but if it is a carving and the material is vegetable-based, does it still fall under 9602? In fact, 4420 is for wooden articles, but 9602 specifically refers to carving material articles, and judgment depends on the processing method and use. 681599 Other articles of stone: 6815 covers stone articles, but 9602 specifically refers to carving material articles; if simply molded, it may fall under 6815. Is the material vegetable or mineral? Has it been processed by carving, molding, etc.? Is it an artwork or imitation jewelry? Is it more specifically listed in another chapter? Is it used for decoration or utilitarian purposes?

How do you determine whether a wood carving falls under 9602? First confirm that the wood carving is a worked article and the material is vegetable-based. If the wood carving has artistic originality, it may fall under 9703; if it is a mass-produced decorative item, it falls under 9602. Also, check whether it is furniture (Chapter 94) or a wooden ornament (4420). What is the difference in classification between stone carvings and gemstone carvings? If a stone carving uses ordinary stone (such as marble, granite) and is a carving, it falls under 9602; if it uses precious or semi-precious stones (such as jade, agate), it falls under 7116. However, if a gemstone carving is artistic, it may fall under 9703. How do you distinguish between 9602 and 4420 (wooden ornaments)? 9602 specifically refers to vegetable carving material articles, emphasizing the carving process; 4420 covers a broader range of wooden ornaments, including non-carved items. If a wooden article is carved and mainly used for decoration, it usually falls under 9602. Do molded plaster articles fall under 9602? Yes, if the plaster article is a carving material article processed by molding and is not more specifically listed under other headings, it falls under 9602. However, if it is a plaster article for construction use, it may fall under 6809. What declaration elements are required for exporting goods under 9602? Product name, material, processing method, use, brand, model, specifications and dimensions, packaging method, etc. must be declared. The material must be specified to the type, and the processing method must be clear to facilitate customs classification. If a carving is made of vegetable ivory (ivory nut), where is it classified? Vegetable ivory is a vegetable carving material, and its articles, if carved, should be classified under 9602. However, note that if the vegetable ivory is unworked, it is classified under Chapter 14 (vegetable products). Both 9602 and 9703 involve carvings; how can classification errors be avoided? The key difference is artistic originality. 9703 covers original hand-made sculptures with artistic value; 9602 covers mass-produced decorative or utilitarian carvings. It is recommended to judge based on design, author, use, etc. When importing stone carvings, how can I check the tax rate for 9602? Tax rates may change. You can check the latest tax rate through the General Administration of Customs website, China International Trade Single Window, or by consulting a customs broker. Accurate HS code 960200 and product information must be provided.