Chapter 96 is the miscellaneous manufactured articles chapter in the HS classification system, covering a wide range of manufactured goods that are difficult to classify under other chapters. It mainly includes: articles of animal hair, brushes, brooms, powder puffs, sieves, hand sieves, buttons, zippers, ballpoint pens, pencils, crayons, slate pencils, lighters, smoking pipes, combs, hairpins, perfume sprayers, vacuum flasks, figurines, entertainment articles, etc. This chapter is a residual chapter; when a product cannot be classified under a more specific preceding chapter, Chapter 96 is often considered. Heading 9603 covers brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, mops and feather dusters; as well as prepared knots and tufts for broom or brush making; it also includes paint brushes, writing brushes, makeup brushes, toothbrushes, industrial brushes and other types of brush products. This heading includes both finished brushes and semi-finished bristle tufts, but excludes certain special-purpose brushes (such as brushes for medical instruments). Code 960340 is a six-digit subheading code. The first 2 digits '96' represent Chapter 96 (miscellaneous manufactured articles), covering various manufactured goods not named in other chapters. Digits 3-4 '03' represent heading 9603, i.e., brooms, brushes and materials for brush making. Digits 5-6 '40' represent subheading 960340, specifically referring to paint brushes, distemper brushes, varnish brushes or similar brushes (excluding makeup brushes of 960330 and machine brushes of 960350). The full code 960340.00 represents paint brushes and similar coating tools. Paint brushes are classified under 960340 rather than other codes because they are hand-held coating tools that meet the definition of brushes under heading 9603. The difference from 960330 (makeup brushes) lies in the different use; the difference from 960350 (machine brushes) lies in whether they serve as machine parts; the difference from 960390 (other brushes) lies in the specific function. Paint brushes have a clear purpose of applying paint, therefore classified under 960340.

Product Name: The specific name of the declared commodity should be accurately described as 'paint brush' or 'distemper brush', avoiding the generic term 'brush'. Material: Bristle material (such as hog bristle, nylon, polyester, etc.) and handle material (such as wooden handle, plastic handle, metal handle) must be listed separately. Use: Clearly used for applying paint, varnish, glue and other coatings, distinguished from makeup, cleaning and other uses. Brand: Declare the brand name (if no brand, declare 'no brand'); brand affects classification and price. Model: Declare the specific model or specifications (such as size, bristle length, etc.) for customs identification. Packaging Specification: Declare the quantity per unit package (e.g., 100 pieces per box), affecting statistics and tax rate application. Whether for Machine Use: Declare whether it is a machine part or hand tool, which is crucial for classification. Product Name: Paint brush; Material: Nylon bristle, wooden handle; Use: For applying paint; Brand: No brand; Model: 2 inches; Packaging Specification: 200 pieces per box; Whether for Machine Use: No (hand use). Confusing paint brushes with makeup brushes, incorrectly classifying under 960330. Failing to distinguish hand brushes from machine brushes; machine brushes should be classified under 960350. Ignoring bristle material declaration, leading to classification disputes.

The core criteria for classification are: 1) Whether the product is a brush; 2) Whether the use is for applying paint, varnish or similar coatings; 3) Whether it is hand-operated. According to HS notes, 960340 covers paint brushes, distemper brushes, varnish brushes and similar brushes, but excludes makeup brushes (960330) and machine brushes (960350). If the brush serves as a machine part, it is classified under 960350; if for makeup, under 960330. 960330 Makeup brushes: Makeup brushes are used for cosmetic application, while paint brushes are used for applying paint; different uses lead to different classification. 960350 Machine brushes: Machine brushes serve as parts of machines, appliances or vehicles, while paint brushes are hand tools. 960390 Other brushes: Other brushes include brooms, mops, etc., while paint brushes specifically refer to brushes for applying paint. 960329 Other makeup brushes: 960329 covers other makeup brushes, while 960340 covers paint brushes; the uses are completely different. 960310 Bundled materials: 960310 covers bundled materials for brush making, while 960340 covers finished paint brushes. Confirm whether the product is a hand-held paint brush. Check whether bristle and handle materials are fully declared. Confirm whether it is used as a machine part. Verify whether brand and model are accurate. Verify whether packaging specifications match the actual product.

How to look up the HS code for paint brushes? You can search through the General Administration of Customs website, HS code query platforms, or consult a customs broker. Enter the keyword 'paint brush' and the system will recommend 960340. You can also search Chapter 96 in the Import and Export Tariff based on the product description. What is the difference in HS codes between paint brushes and makeup brushes? Paint brushes are classified under 960340, and makeup brushes under 960330. The main difference is the use: paint brushes are for applying coatings, makeup brushes are for cosmetics. The use must be clearly declared to avoid confusion. Which code should machine paint brushes be classified under? If the paint brush serves as a machine part (such as brushes for automatic painting machines), it should be classified under 960350 (machine brushes), not 960340. Machine model and proof of use must be provided. What elements are required when declaring paint brushes? Product name, material (bristle and handle), use, brand, model, packaging specification, whether for machine use, etc. are required. Material and use are key factors affecting classification and tax rates. What is the export tax rebate rate for paint brushes? The rebate rate may change; consult the latest export tax rebate documents. Typically the export tax rebate rate for paint brushes is 13%, but the specific rate is subject to customs and tax authority announcements. What taxes are payable on imported paint brushes? Imports are subject to customs duty and value-added tax. The customs duty rate varies by country of origin and trade agreements; VAT is generally 13%. Specific rates should be checked in the Import and Export Tariff. Does the HS code for paint brushes apply to all types of brushes? No. 960340 only applies to paint brushes, distemper brushes and similar brushes. Other brushes such as toothbrushes are classified under 960321, brooms under 960310, and must be classified according to specific use. How to avoid paint brush classification errors? Recommendations: 1) Accurately describe product use and material; 2) Refer to HS notes and classification decisions; 3) Consult professional customs brokers; 4) Use customs advance classification services. Ensure declared information matches the actual product.