Chapter 96 is the miscellaneous articles chapter in the HS classification system, covering a wide range of goods that are difficult to classify under other chapters, including articles of animal carving material, brooms and brushes, hand sieves, sewing tools, lighters, smoking pipes, combs, hair accessories, perfume sprayers, vacuum insulated vessels, tailor's dummies, writing boards, date stamps, etc. This chapter is characterized by a diverse range of goods, mostly manufactured articles, and is not given priority over other more specific chapters. Heading 9610 covers only slates and writing boards, referring to board-type articles used for writing, drawing, or display, usually with a writable/erasable surface or made of slate material. It includes school slates, blackboards, whiteboards, magnetic writing boards, children's drawing boards, etc., regardless of their material (such as natural slate, glass, plastic, or metal), and regardless of whether they have frames or accessories. However, electronic writing boards (such as LCD writing tablets) with electronic display functions may be classified under other headings. The first 2 digits 96 represent Chapter 96 (miscellaneous articles), covering various manufactured articles not listed in other chapters. Digits 3-4, 10, represent heading 9610, specifically referring to slates and writing boards, distinguishing them from other miscellaneous articles such as 9611 date stamps, 9612 typewriter ribbons, etc. Digits 5-6, 00, are the subheading, indicating that this heading is not further subdivided, and all slates and writing boards are classified under this subheading. Therefore, the complete code 961000 represents the subheading 00 under heading 9610 of Chapter 96, i.e., the specific commodity code for slates and writing boards. This commodity is a writing board, which belongs to the goods explicitly named under heading 9610, and is therefore classified under 961000. Adjacent codes such as 9611 (date stamps) are used for stamping tools, and 9612 (ribbons) are used for printing consumables, both of which have different functions from writing boards. If a writing board has electronic components (such as an LCD screen), it may be classified under Chapter 85. Ordinary slates and writing boards, having no more specific classification, are classified under 9610.
Chapter
Chapter 96 is the miscellaneous articles chapter in the HS classification system, covering a wide range of goods that are difficult to classify under other chapters, including articles of animal carving material, brooms and brushes, hand sieves, sewing tools, lighters, smoking pipes, combs, hair accessories, perfume sprayers, vacuum insulated vessels, tailor's dummies, writing boards, date stamps, etc. This chapter is characterized by a diverse range of goods, mostly manufactured articles, and is not given priority over other more specific chapters.
Heading
Heading 9610 covers only slates and writing boards, referring to board-type articles used for writing, drawing, or display, usually with a writable/erasable surface or made of slate material. It includes school slates, blackboards, whiteboards, magnetic writing boards, children's drawing boards, etc., regardless of their material (such as natural slate, glass, plastic, or metal), and regardless of whether they have frames or accessories. However, electronic writing boards (such as LCD writing tablets) with electronic display functions may be classified under other headings.
Digit Breakdown
The first 2 digits 96 represent Chapter 96 (miscellaneous articles), covering various manufactured articles not listed in other chapters. Digits 3-4, 10, represent heading 9610, specifically referring to slates and writing boards, distinguishing them from other miscellaneous articles such as 9611 date stamps, 9612 typewriter ribbons, etc. Digits 5-6, 00, are the subheading, indicating that this heading is not further subdivided, and all slates and writing boards are classified under this subheading. Therefore, the complete code 961000 represents the subheading 00 under heading 9610 of Chapter 96, i.e., the specific commodity code for slates and writing boards.
Classification Basis
This commodity is a writing board, which belongs to the goods explicitly named under heading 9610, and is therefore classified under 961000. Adjacent codes such as 9611 (date stamps) are used for stamping tools, and 9612 (ribbons) are used for printing consumables, both of which have different functions from writing boards. If a writing board has electronic components (such as an LCD screen), it may be classified under Chapter 85. Ordinary slates and writing boards, having no more specific classification, are classified under 9610.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as "slate," "whiteboard," "magnetic writing board," etc., which must be consistent with the actual product. Material: The main material of the writing board, such as natural slate, plastic, glass, metal, etc., which affects classification determination. Use: Explain the specific use of the writing board, such as teaching, office work, children's drawing, etc., to assist in determining whether it belongs to 9610. Brand: Declare the brand of the commodity (fill in "none" if no brand), used for intellectual property customs protection record verification. Model: Commodity model or specifications, such as size, whether it has a frame, etc., to facilitate customs identification. Whether with Frame: Indicate whether the writing board has a frame or stand, which affects the commodity description and classification. Whether Electronic: Clearly indicate whether it is an electronic writing board, such as an LCD writing tablet, to avoid misclassification under Chapter 85. Product Name: Magnetic Whiteboard; Material: Plastic panel + metal backing; Use: For office teaching; Brand: ABC; Model: WB-2024; Whether with Frame: With aluminum alloy frame; Whether Electronic: No. Incorrectly classifying an electronic writing tablet (such as an LCD screen) under 961000, when it should actually be classified under Chapter 85. Ignoring the material description, making it impossible for customs to distinguish between slate and plastic boards, affecting classification. False brand declaration, which may trigger intellectual property infringement issues.
Product Name
The specific name of the declared commodity, such as "slate," "whiteboard," "magnetic writing board," etc., which must be consistent with the actual product.
⚠️ Incorrectly declaring as "blackboard" or "electronic board," leading to classification disputes.
Material
The main material of the writing board, such as natural slate, plastic, glass, metal, etc., which affects classification determination.
⚠️ Ignoring the material description and only writing "writing board," making it impossible for customs to determine classification.
Use
Explain the specific use of the writing board, such as teaching, office work, children's drawing, etc., to assist in determining whether it belongs to 9610.
⚠️ The use description is too broad, such as "for writing," without reflecting the specific scenario.
Brand
Declare the brand of the commodity (fill in "none" if no brand), used for intellectual property customs protection record verification.
⚠️ Incorrect brand entry or inconsistency with the actual product, leading to infringement risks.
Model
Commodity model or specifications, such as size, whether it has a frame, etc., to facilitate customs identification.
⚠️ Missing model or inconsistency with the actual product, affecting inspection efficiency.
Whether with Frame
Indicate whether the writing board has a frame or stand, which affects the commodity description and classification.
⚠️ Failure to indicate the frame material, leading to classification errors.
Whether Electronic
Clearly indicate whether it is an electronic writing board, such as an LCD writing tablet, to avoid misclassification under Chapter 85.
⚠️ Declaring an electronic writing tablet as an ordinary writing board, leading to classification errors.
Example： Product Name: Magnetic Whiteboard; Material: Plastic panel + metal backing; Use: For office teaching; Brand: ABC; Model: WB-2024; Whether with Frame: With aluminum alloy frame; Whether Electronic: No.
Common Mistakes：
Incorrectly classifying an electronic writing tablet (such as an LCD screen) under 961000, when it should actually be classified under Chapter 85.
Ignoring the material description, making it impossible for customs to distinguish between slate and plastic boards, affecting classification.
False brand declaration, which may trigger intellectual property infringement issues.
🎯 Classification Logic
The core basis for classification is whether the commodity meets the description of heading 9610 "slates and writing boards." It must satisfy: 1) the commodity is a board for writing or drawing; 2) it is not an electronic display device; 3) it is not more specifically named under other headings. If the writing board has electronic components (such as an LCD screen, battery), it may be classified under Chapter 85. If it is a toy-type writing board, it may be classified under Chapter 95. Material does not affect classification, but must be truthfully declared. 961100 Date Stamps: Date stamps are used for stamping, with the function of printing or marking, while writing boards are used for writing or display, with different functions. 961200 Typewriter Ribbons: Ribbons are printing consumables used for typewriters or printers, completely different in use from writing boards. 850980 Other Electromechanical Appliances: Electronic writing boards with electromechanical components may be classified under Chapter 85, while ordinary writing boards have no electronic functions. 950300 Toys: Children's toy writing boards designed as toys may be classified under Chapter 95, but if intended for teaching use, they are classified under 9610. Is the commodity a board for writing or drawing? Does it have electronic display or electromechanical functions? Is it more specifically named under other headings? Does the material affect classification? Is the use consistent with the description of 9610?
Basis
The core basis for classification is whether the commodity meets the description of heading 9610 "slates and writing boards." It must satisfy: 1) the commodity is a board for writing or drawing; 2) it is not an electronic display device; 3) it is not more specifically named under other headings. If the writing board has electronic components (such as an LCD screen, battery), it may be classified under Chapter 85. If it is a toy-type writing board, it may be classified under Chapter 95. Material does not affect classification, but must be truthfully declared.
Confused Codes：
961100 - Date Stamps
Date stamps are used for stamping, with the function of printing or marking, while writing boards are used for writing or display, with different functions.
961200 - Typewriter Ribbons
Ribbons are printing consumables used for typewriters or printers, completely different in use from writing boards.
850980 - Other Electromechanical Appliances
Electronic writing boards with electromechanical components may be classified under Chapter 85, while ordinary writing boards have no electronic functions.
950300 - Toys
Children's toy writing boards designed as toys may be classified under Chapter 95, but if intended for teaching use, they are classified under 9610.
Self-Check：
✓ Is the commodity a board for writing or drawing?
✓ Does it have electronic display or electromechanical functions?
✓ Is it more specifically named under other headings?
✓ Does the material affect classification?
✓ Is the use consistent with the description of 9610?
❓ FAQ
How to inquire about the tariff rate for 961000? You can check the latest import tariff rate, value-added tax, and regulatory conditions by entering HS code 961000 on the General Administration of Customs website, China International Trade Single Window, or third-party inquiry platforms. Note that tariff rates may change, and the latest official publication shall prevail. Which HS code should an electronic writing tablet be classified under? If an electronic writing tablet has LCD display, storage, or electronic functions, it is usually classified under Chapter 85 (such as 854370 or 851762), rather than 961000. The specific classification depends on the function, and it is recommended to consult a professional customs broker. What are the declaration elements for 961000? Common declaration elements include product name, material, use, brand, model, whether with frame, whether electronic, etc. Different customs may have slightly different requirements, subject to local customs regulations. Is there a classification difference between slate and plastic writing boards? No difference; both are classified under 961000. Heading 9610 covers slates and writing boards of all materials, as long as they meet the definition of a writing board. Should a children's drawing board be classified under 961000 or 950300? If the children's drawing board is designed as a toy and is mainly for children to play with, it may be classified under 950300. If it is a writing board for teaching or office use, it is classified under 961000. The determination depends on product design and use. What is the export tax rebate for 961000? The export tax rebate rate needs to be checked against the latest export tax rebate policy, which can be queried through the State Taxation Administration or the Single Window. Rates may be adjusted, and the official publication shall prevail. How should the brand be filled in when declaring 961000? If there is a brand, fill in the brand name truthfully; if there is no brand, fill in "none." If the brand involves intellectual property, an authorization letter must be provided to avoid infringement. Does 961000 require commodity inspection? Usually no commodity inspection is required, but if the writing board involves children's products or specific materials, it may need to comply with relevant standards. The specific requirements are subject to customs regulatory conditions, and the regulatory condition codes can be queried.
Q: How to inquire about the tariff rate for 961000?
A: You can check the latest import tariff rate, value-added tax, and regulatory conditions by entering HS code 961000 on the General Administration of Customs website, China International Trade Single Window, or third-party inquiry platforms. Note that tariff rates may change, and the latest official publication shall prevail.
Q: Which HS code should an electronic writing tablet be classified under?
A: If an electronic writing tablet has LCD display, storage, or electronic functions, it is usually classified under Chapter 85 (such as 854370 or 851762), rather than 961000. The specific classification depends on the function, and it is recommended to consult a professional customs broker.
Q: What are the declaration elements for 961000?
A: Common declaration elements include product name, material, use, brand, model, whether with frame, whether electronic, etc. Different customs may have slightly different requirements, subject to local customs regulations.
Q: Is there a classification difference between slate and plastic writing boards?
A: No difference; both are classified under 961000. Heading 9610 covers slates and writing boards of all materials, as long as they meet the definition of a writing board.
Q: Should a children's drawing board be classified under 961000 or 950300?
A: If the children's drawing board is designed as a toy and is mainly for children to play with, it may be classified under 950300. If it is a writing board for teaching or office use, it is classified under 961000. The determination depends on product design and use.
Q: What is the export tax rebate for 961000?
A: The export tax rebate rate needs to be checked against the latest export tax rebate policy, which can be queried through the State Taxation Administration or the Single Window. Rates may be adjusted, and the official publication shall prevail.
Q: How should the brand be filled in when declaring 961000?
A: If there is a brand, fill in the brand name truthfully; if there is no brand, fill in "none." If the brand involves intellectual property, an authorization letter must be provided to avoid infringement.
Q: Does 961000 require commodity inspection?
A: Usually no commodity inspection is required, but if the writing board involves children's products or specific materials, it may need to comply with relevant standards. The specific requirements are subject to customs regulatory conditions, and the regulatory condition codes can be queried.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.