Chapter 96 is the miscellaneous manufactured articles chapter in the HS classification system, covering a wide range of goods including animal brushes, brooms, paintbrushes, sieves, buttons, zippers, pens, pencils, typewriter ribbons, lighters, smoking pipes, combs, hairpins, perfume sprayers, vacuum insulated containers, etc. These goods typically share common characteristics: diverse materials and varied functions, but difficult to classify under other chapters based on material or function. Chapter 96 covers miscellaneous manufactured articles not elsewhere specified, and is one of the residual chapters in the HS code system. Heading 9606 covers various buttons, press-fasteners, snap-fasteners and parts thereof. Specifically includes: buttons of plastics, buttons of base metal, buttons of other materials (such as shell, bone, wood, etc.), as well as button cores, button blanks and other unfinished articles. However, it does not include slide fasteners (9607), press-fasteners (9606.10) and snap-fasteners (9606.10). This heading is further subdivided by material, and buttons of plastics is one of the most common categories. Code 960621 is a 6-digit HS code. First 2 digits 96: indicates Chapter 96, miscellaneous manufactured articles. Digits 3-4, 06: indicates heading 9606, i.e., buttons, press-fasteners, snap-fasteners and parts thereof. Digits 5-6, 21: indicates subheading 9606.21, i.e., buttons of plastics. In HS classification, digits 5-6 are internationally harmonized subheadings, and countries may add digits 7-10 for domestic subdivision. Therefore, 960621 specifically refers to buttons of plastics, excluding those of base metal (960622), of other materials (960629), and press-fasteners (960610). The goods are buttons of plastics. According to General Rule of Interpretation 1, classification shall be determined according to the terms of the headings. Heading 9606 explicitly includes buttons, and subheading 9606.21 specifically refers to buttons of plastics. Therefore, they are classified under 960621. They are not classified under 960622 (of base metal) or 960629 (of other materials) because the material is plastics. Nor under 960610 (press-fasteners) because ordinary buttons differ in structure from press-fasteners. If they were slide fasteners, they would be classified under 9607; if they were shoelace fasteners, they might be classified under other headings.

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the product attributes, such as "buttons of plastics" or "plastic buttons." Material: Specify the main material of the buttons, such as thermoplastic, polyester plastic, nylon, etc., and indicate whether other material components are contained. Type: Describe the type of buttons, such as two-hole buttons, four-hole buttons, shank buttons, concealed buttons, etc., and whether they have decorative patterns. Specifications and Dimensions: Provide the diameter, thickness and other dimensional information of the buttons, usually in millimeters, to facilitate customs determination of use and classification. Brand: If there is a brand, declare the brand name (in Chinese or foreign language); if no brand, indicate "no brand." Model: Declare the model or article number designated by the manufacturer or exporter for identification of the specific goods. Use: Describe the main use of the buttons, such as for garments, bags, footwear, handicrafts, etc. Packaging Specifications: Declare the packaging method and quantity per package, such as "packed in plastic bags, 100 pieces per bag" or "packed in cartons, 5,000 pieces per carton." Product Name: buttons of plastics; Material: polyester plastic (PBT); Type: four-hole button; Specifications and Dimensions: diameter 12mm, thickness 2mm; Brand: no brand; Model: BT-2024; Use: for shirts; Packaging Specifications: packed in plastic bags, 500 pieces per bag, 20 bags per carton. Incorrectly classifying plastic press-fasteners (snap-fasteners) under 960621, when they should actually be classified under 960610. Buttons with metal coating on the surface but with a plastic body should still be classified under 960621, but the material must be noted in the declaration. Failing to provide dimensions during declaration, resulting in customs being unable to determine whether the item qualifies as a button (e.g., oversized items may be considered decorative articles).

The core criteria for classification are: 1) whether the goods are buttons; 2) whether the material is plastics. According to HS Explanatory Notes, heading 9606 includes various buttons, but press-fasteners and snap-fasteners are classified under 9606.10. Buttons of plastics are classified under 9606.21, of base metal under 9606.22, and of other materials under 9606.29. If buttons have metal attachments (such as metal rings) but the body is plastics, they are still classified as of plastics. If buttons are packaged as a set of garment accessories and the buttons are the principal goods, they are classified as buttons. 960610 Press-fasteners and parts thereof: Press-fasteners (snap-fasteners) consist of two or more components that fasten by pressing, usually used for garments and bags. Ordinary buttons are single-piece items fastened by sewing. The structures differ, and thus the classification differs. 960622 Buttons of base metal: The material is base metal (such as copper, iron, aluminum, etc.), whereas 960621 is for buttons of plastics. If the button body is plastics but has a metal coating, it is still classified under 960621. 960629 Buttons of other materials: Includes buttons made of shell, bone, wood, leather, ceramic and other materials. Buttons of plastics are not classified under this code. 960630 Button cores and button blanks: Button cores and button blanks are unfinished button parts that require further processing to become buttons. If already made into buttons, they are classified under 960621. 9607 Slide fasteners and parts thereof: Slide fasteners are sliding fastening devices used for garments and bags, with a different function from buttons, and thus a different classification. Are the goods buttons? Is the material plastics? Are they press-fasteners or snap-fasteners? Are they finished buttons? Do they have metal parts but a plastic body?

What is the difference in HS codes between buttons of plastics and press-fasteners of plastics? Buttons of plastics are classified under 960621, while press-fasteners (snap-fasteners) of plastics are classified under 960610. Press-fasteners usually consist of two or more components that fasten by pressing; ordinary buttons are single-piece items fastened by sewing. The distinction must be made based on structure during declaration. How to check the import tariff rate for buttons of plastics? First confirm the HS code is 960621, then check the tariff schedule of the importing country's customs. For example, China Customs' "Import and Export Tariff" will list the MFN rate, general rate, VAT rate, etc. Tariff rates may vary due to trade agreements, country of origin and other factors. It is recommended to check in real time through the customs official website or professional declaration systems. In the declaration elements for buttons of plastics, how should the material be filled in? The specific type of plastic should be filled in, such as polyester plastic (PBT), nylon, ABS, etc., and indicate whether other materials are contained. If the button surface has a metal coating, it should be stated that the body material is plastics and the coating is metal. If plastic buttons are used for children's toys, are they still classified under 960621? If the buttons are declared as independent goods, they are still classified under 960621. If the buttons are imported together with toys and form part of the toys, they may be classified as toys (e.g., 9503). However, if buttons are imported separately for toy production, they are classified as buttons. How to distinguish between buttons of plastics and buttons of base metal? Mainly by material. If the button body is plastics, even with a metal coating or metal ring, it is still classified under 960621. If the body is base metal, it is classified under 960622. Preliminary judgment can be made by appearance, weight, magnetism, etc., and material analysis can be conducted when necessary. What customs requirements should be noted when exporting buttons of plastics to the EU? Attention should be paid to the EU TARIC code, the tariff rate and VAT rate corresponding to 96062100, and whether a certificate of origin, declaration of conformity, etc. are required. In addition, the EU has environmental requirements for plastic products (such as REACH regulations), and products must comply with relevant standards. Does the packaging specification of buttons of plastics affect classification? Packaging specifications do not affect classification; classification depends on the goods themselves. However, packaging specifications must be truthfully filled in during declaration for customs inspection. If buttons are packaged as a set with garments and the garments are the principal goods, they are classified as garments. If plastic buttons have electronic components (such as LED), how should they be classified? If the buttons have electronic components and a light-emitting function, they may be considered electronic light-emitting buttons, and classification may change to 8543 or 9405, etc. However, if the electronic components are merely decorative and the body is still a button, they may still be classified under 960621. It is recommended to consult professional classification personnel based on function and structure.