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 in other chapters, including animal brushes, brooms, hand sieves, buttons, zippers, ballpoint pens, pencils, crayons, typewriter ribbons, lighters, smoking pipes, combs, hairpins, perfume sprayers, vacuum flasks, etc. Most goods in this chapter are daily consumer goods and light industrial products, characterized by a wide variety and diverse functions. Heading 9608 covers ballpoint pens, felt-tipped pens, markers, fountain pens, mechanical pencils, and similar writing instruments, as well as parts and accessories of these pens (such as barrels, caps, clips, nibs, refills, etc.). However, heading 9608 does not include drawing instruments (9017), typewriter ribbons (9612), and crayons, chalks (9609). The first 2 digits 96 indicate Chapter 96 (miscellaneous manufactured articles); the 3rd-4th digits 08 indicate heading 9608, i.e., ballpoint pens, felt-tipped pens, markers, fountain pens, mechanical pencils, and similar writing instruments and their parts; the 5th-6th digits 60 indicate subheading 960860, specifically referring to refills (including ballpoint pen refills, mechanical pencil leads, etc.). This subheading further distinguishes refills of different materials, but the core is as replacement parts for writing instruments. Refills are the core replacement parts of writing instruments such as ballpoint pens and mechanical pencils, and their function is to directly complete writing. According to the General Rules for Classification, if a part is specifically used for a certain type of goods and does not constitute a complete good of another heading, it should be classified under the parts heading of that good. Therefore, refills are classified under 9608.60, rather than as plastic products (3926) or metal products (7326).

Product Name: The specific name of the declared goods, such as 'ballpoint pen refill', 'mechanical pencil lead', 'gel pen refill', etc., which must be consistent with the actual product. Material: The main material of the refill, such as plastic, metal, graphite, ceramic, etc., which affects subheading subdivision and tax rate. Use: The type of pen the refill is suitable for, such as ballpoint pen, gel pen, mechanical pencil, marker, etc., which must be specific. Brand: The brand or trademark of the refill. If no brand, indicate 'no brand'; if branded, provide the brand name. Model: The model or specifications of the refill, such as length, diameter, ink color, etc., to facilitate customs identification. Packaging Specifications: The packaging method of the refill, such as number of pieces per box, number of boxes per carton, which affects the tax unit. Whether Contains Ink: For ballpoint pen refills, it is necessary to indicate whether ink has been filled. Refills without ink may be classified under other codes. Product Name: Ballpoint Pen Refill; Material: Plastic tube body, stainless steel tip; Use: For ballpoint pens; Brand: M&G; Model: AS-001, blue, 0.5mm; Packaging Specifications: 20 pieces per box, 100 boxes per carton; Whether Contains Ink: Yes. Failing to distinguish between ballpoint pen refills and mechanical pencil leads. Although both belong to 960860, the declaration elements are different. Inaccurate material declaration, such as reporting a metal tip as plastic, may affect subheading classification. Failing to declare brand or model, resulting in customs inability to determine infringement or applicability of anti-dumping duties.

Core classification criteria: The refill must be exclusively used for pens of heading 9608 and must not constitute a complete good of another heading. According to the Explanatory Notes to the Harmonized System, parts of 9608 include refills, but if a refill has a tip and ink and can be directly used for writing, it may be regarded as a complete pen. If the refill is only a replacement part and not assembled into a pen, it is classified under 9608.60. For mechanical pencil leads, if made of graphite, attention must be paid to distinguish from pencil leads of 9609. 960920 Pencil Leads: 960920 is pencil leads (graphite or colored), used for ordinary pencils; while 960860 is ballpoint pen refills or mechanical pencil leads, used for ballpoint pens or mechanical pencils. 960899 Other Pen Parts: 960899 is other pen parts (such as barrels, caps), while 960860 specifically refers to refills, which are the functional core components of pens. 321590 Ink: 321590 is writing ink, which is the filling inside the refill; while 960860 is the entire refill, including the tube body, tip, etc. 392690 Plastic Products: 392690 is other plastic products. If the refill is not assembled or is only a plastic tube, it may be mistakenly classified here; but as a dedicated part, the refill should be classified under 960860. 901720 Drawing Instruments: 901720 is drawing pens, such as drawing nibs, while 960860 is writing refills, with different uses. Is the refill exclusively used for pens of 9608? Has the refill been filled with ink or loaded with lead? Does the material affect subheading classification? Is it confused with pencil leads (960920)? Are the brand and model declared completely?

What is the difference between refills under HS code 960860 and pencil leads under 960920? Refills under 960860 mainly refer to ballpoint pen refills, gel pen refills, and leads for mechanical pencils, which are replacement parts for pens; while pencil leads under 960920 are graphite or colored leads used for ordinary pencils (wooden pencils), usually directly used for writing or drawing. The two have different uses and compatible pen types, and must be strictly distinguished during classification. How to inquire about the import tax rate for 960860 refills? You can use the 'Import and Export Tariff Inquiry' system on the official website of the General Administration of Customs of China, enter HS code 960860, and view the MFN rate, general rate, VAT rate, etc. Third-party trade data platforms can also be used, but note that tax rates are subject to policy adjustments and the latest official publication shall prevail. When declaring refills, must the brand and model be filled in? Yes, brand and model are important components of the declaration elements. If no brand, indicate 'no brand'; if branded, provide the brand name and model. This helps customs with intellectual property protection and risk analysis. Failure to declare may lead to inaccurate declaration. Is there a difference in classification between ballpoint pen refills and gel pen refills? Both are classified under 960860, but the declaration elements must specify the specific use (for ballpoint pen or gel pen). The ink viscosity of gel pen refills is between that of ballpoint pens and fountain pens, but there is no subdivision difference in classification; both are declared as refills. Are mechanical pencil leads classified under 960860 or 960920? Mechanical pencil leads are classified under 960860 because mechanical pencils belong to the pens of heading 9608, and their leads are classified as dedicated parts under 960860. Pencil leads under 960920 are used for ordinary wooden pencils, and the two must not be confused. How do the packaging specifications of refills affect declaration? Packaging specifications affect the tax unit and quantity statistics, such as '20 pieces per box, 100 boxes per carton' must be clearly filled in. If omitted, customs may calculate tax based on the minimum unit, resulting in overpayment or inaccurate declaration. What special documents are required for importing refills? Generally, basic documents such as invoices, packing lists, bills of lading, and contracts are required. If a brand is involved, an authorization letter or intellectual property certificate is required; if it is a dangerous good (such as certain inks), an MSDS is required. Specific requirements are subject to customs. What are the consequences of incorrect material declaration for refills? Incorrect material declaration may lead to classification errors, thereby affecting tax rates and regulatory conditions. For example, reporting a metal tip as plastic may be deemed by customs as inaccurate declaration, facing tax recovery, fines, or even administrative penalties. Therefore, it must be declared truthfully.