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, sieves, powder puffs, pencils, crayons, pens, pencil leads, ink, seals, typewriter ribbons, lighters, smoking pipes, combs, hairpins, vacuum flasks, tailors' dummies, mannequins, etc. Goods in this chapter are mostly daily consumer goods, office supplies, and handicrafts. When classifying, attention should be paid to distinguishing them from other chapters (such as Chapter 82 tools, Chapter 84 machinery, Chapter 85 electrical appliances). Heading 9608 covers pens, ballpoint pens, pencils, mechanical pencils,毛笔, fountain pens, styluses, crayons, pencil leads, ink, Indian ink, and similar writing instruments. Specifically includes: pens, ballpoint pens, pencils, mechanical pencils, brushes, fountain pens, styluses, crayons, pencil leads, ink, Indian ink, etc. However, note: printing ink is classified under 3215, artists' pigments under 3213, typewriter ribbons under 9612. This heading focuses on pens and ink for writing and marking purposes. Code 960831 is a six-digit subheading. The first 2 digits 96 represent Chapter 96 miscellaneous manufactured articles; digits 3-4 08 represent heading 9608, i.e., pens, ink, and other writing instruments; digits 5-6 31 represent subheading 960831, specifically ink and Indian ink pens. In HS classification, the subheading level is further subdivided: 9608.10 for ballpoint pens, 9608.20 for felt-tipped and other porous-tipped pens, 9608.30 for fountain pens and styluses, 9608.40 for mechanical pencils, 9608.50 for sets of articles of two or more of the foregoing, 9608.60 for pencil leads, 9608.70 for ink and Indian ink, 9608.80 for other pens, 9608.90 for parts. 960831 specifically refers to ink and Indian ink pens, i.e., pens using ink or Indian ink as the writing medium, possibly including fountain pens, dip pens, etc. This product is an ink or Indian ink pen, whose core feature is using ink or Indian ink as the writing medium, achieving writing through the pen tip guiding the flow. This differs from ballpoint pens (960810) which use ink ballpoints, felt-tipped pens (960820) which use fiber tips. It is also fundamentally different from pencils (960840) which use solid graphite cores, and crayons (960990) which use wax materials. Therefore, it is classified under 960831, not the adjacent 960810, 960820, or 960840.

Product Name: The specific name of the declared product, which should accurately reflect the product's attributes, such as 'fountain pen', 'dip pen', 'ink and Indian ink pen', etc. Brand: Fill in the brand name of the product; if no brand, fill in 'No Brand'. Brand is important information for customs intellectual property protection. Model: Fill in the model or item number of the product, used to distinguish products of the same brand with different specifications. Material: Describe the materials of the main components such as the pen barrel and pen tip, such as plastic, metal, rubber, etc. Contains Ink: Declare whether the pen is pre-filled with ink, or is for dipping use. Purpose: Explain the specific purpose such as writing, drawing, office use, etc. Packaging Specification: Fill in the quantity per box or per set, such as '12 pieces/box'. GTIN: If there is a Global Trade Item Number, fill it in; if not, fill in 'None'. Product Name: Fountain Pen; Brand: Hero; Model: H-101; Material: Plastic barrel, stainless steel nib; Contains Ink: Yes; Purpose: Writing; Packaging Specification: 12 pieces/box; GTIN: None. Mistakenly classifying ballpoint pens under 960831; ballpoint pens should be classified under 960810. Not declaring the brand, resulting in customs inability to conduct intellectual property verification. Declaring ink and pen separately, but if packaged as a set, they should be classified under 960850.

The core criteria for classification are the writing principle and medium of the product. 960831 specifically refers to pens using ink or Indian ink as the writing medium, including fountain pens, dip pens, etc. When classifying, it is necessary to confirm: 1) whether the pen tip type is a metal nib or similar structure; 2) whether it relies on liquid ink; 3) whether it can be refilled or dipped repeatedly. If it is disposable and the pen tip is made of fiber material, it is classified under 960820; if it is a ballpoint pen, it is classified under 960810. 960810 Ballpoint Pens: Ballpoint pens use a ball to roll out ink, with a ballpoint structure at the tip; while 960831 has a metal or similar structure at the tip, relying on ink flow for writing. 960820 Felt-Tipped and Other Porous-Tipped Pens: Felt-tipped pens have a fiber tip, and ink permeates through the fibers; 960831 typically has a metal tip, and ink flows out through the slit of the tip. 960840 Mechanical Pencils: Mechanical pencils use solid pencil leads, pushed out by a mechanical structure; 960831 uses liquid ink, without mechanical pushing. 960850 Sets of Articles: If the pen and ink, etc., form a set in retail packaging, they should be classified under 960850; individual pens are classified under 960831. 321590 Other Ink: Ink as a separate commodity is classified under 321590; but if it is declared together with a pen and forms a set, it is classified under 960850. Is the pen tip made of metal? Does writing rely on liquid ink? Can it be refilled or dipped repeatedly? Is it packaged as a set with ink? Is it a ballpoint pen or felt-tipped pen?

How to query the import tax rate for 960831? The latest tax rate can be queried through the official website of the General Administration of Customs or the China International Trade Single Window. Tax rates vary depending on the country, trade agreements, country of origin of the goods, etc. It is recommended to rely on the customs system feedback at the time of declaration. How to distinguish between ink and Indian ink pens and ballpoint pens during customs declaration? Mainly look at the pen tip structure: ballpoint pens have a ball at the tip and use oil-based ink; ink and Indian ink pens have a metal or similar tip and use liquid ink. When declaring, accurately describe the pen tip material and ink type. If the pen and ink are packaged as a set, which code should be used for classification? If the pen and ink form a set in retail packaging, they should be classified under 960850 (sets of articles of two or more of the foregoing). Individual pens are classified under 960831, and individual ink under 321590. What are the precautions for filling in the brand during declaration? The brand should be filled in as the actual brand of the product; if no brand, fill in 'No Brand'. If the brand involves intellectual property, authorization proof is required. Incorrect filling may lead to customs detention or penalties. Does 960831 include dip pens for drawing? Yes, as long as it is a pen using ink or Indian ink as the writing medium, including dip pens for drawing, it is classified under 960831. However, if it is a brush, it is classified under 960330. What is the export tax rebate for ink and Indian ink pens? The export tax rebate rate needs to be queried according to the tax rebate rate library issued by the State Administration of Taxation for the current year. Different commodities have different rebate rates, and they may be adjusted. It is recommended to consult the local tax department or check the latest documents. If the pen does not contain ink, does the classification change? Classification depends on the design principle of the pen, not whether it contains ink. Even if it does not contain ink, as long as it is designed to use ink, it is still classified under 960831. However, if it is a disposable pre-filled ink pen, it is also classified under 960831. What is the difference between 960831 and 960899? 960899 is other subheadings under heading 9608, including pen parts, etc. 960831 is specifically ink and Indian ink pens, while 960899 usually refers to pen parts or pens not elsewhere specified. Complete pens should be classified under 960831, and parts under 960899.