Chapter 96 covers miscellaneous manufactured articles in the Harmonized Commodity Description and Coding System, including articles of processed ivory, bone, horn, coral and other materials, brushes, brooms, hand sieves, complete travel toilet sets, lighters, smoking pipes, combs, hair slides, scent sprays and similar articles, as well as certain other articles not elsewhere specified. This chapter falls within the broad category of miscellaneous light industrial articles; unlike Chapter 95 toys, games and sports equipment, Chapter 96 focuses more on everyday practical miscellaneous articles. Heading 9613 covers various lighters and other igniters, including disposable lighters, refillable lighters, electronic lighters, cigarette lighters, cigar lighters, pipe lighters and similar igniters, regardless of whether their ignition method is flint, piezoelectric, battery or other means. However, this heading does not cover chemical igniters (heading 3603), electrical igniters (heading 8515) or ignition devices specially for internal combustion engines (heading 8511). Lighter parts, if imported separately, are also classified under the subheadings of this heading. HS code 961390 is a six-digit subheading code. The first 2 digits "96" represent Chapter 96, the chapter of miscellaneous manufactured articles. Digits 3-4 "13" represent heading 9613, i.e. lighters and other igniters (including their parts). Digits 5-6 "90" represent subheading 961390, i.e. parts of lighters and other igniters. In the HS classification, heading 9613 is usually divided into two subheadings: 961310 (disposable lighters) and 961320 (refillable lighters), as well as 961380 (other lighters and igniters) and 961390 (parts). Therefore, 961390 is specifically for lighter parts not elsewhere specified, such as lighter housings, ignition devices, gas outlet valves, flints, piezoelectric ceramics, etc., but it should be noted that certain parts may be classified under other chapters according to material or function. The product is a lighter part, not a complete lighter. According to General Rules of Interpretation 1 and 6, if a part is not specifically named in other headings and is specially or principally used for lighters, it should be classified under the parts subheading of the heading for the complete machine. 961390 is precisely the parts subheading under heading 9613. If the part is a general-purpose part (such as screws, springs), it may be classified according to material; if it is an electronic igniter, it may be classified under 8515. Therefore, only parts specially used for lighters are classified under 961390.

Product name: The specific name of the declared commodity, which should accurately reflect the use and material of the part, such as "piezoelectric igniter for lighters", "gas outlet valve for lighters", etc. Use: State that the part is specially used for lighters, such as "for disposable lighters", "for refillable lighters", etc., to distinguish it from general-purpose parts. Material: Declare the main material of the part, such as plastic, metal (specific type), ceramics, etc., which affects whether it is classified by material. Brand: Fill in the brand name (if no brand, fill in "none"); the brand helps determine the source of the part and the applicable model. Model: Fill in the model or specification of the part to facilitate customs identification of the specific part. Whether specially used: Declare whether the part is specially used for lighters or can be used for other equipment; being specially used for lighters is the key to classification under 961390. Processing method: Such as "stamping", "injection molding", "assembly", etc., explaining the manufacturing process of the part and assisting in value determination. Customs declaration example: Product name: Piezoelectric igniter for lighters Use: Specially used for refillable lighters Material: Plastic housing + metal electrodes Brand: Unbranded Model: PZ-01 Whether specially used: Yes Processing method: Assembly HS code: 9613900090 Quantity: 10,000 pieces Unit price: USD 0.5 Total price: USD 5,000 Origin: China Misclassifying general-purpose parts (such as screws, springs) under 961390; they should be classified by material. Misclassifying electronic igniters under 961390; if used for other equipment, they may be classified under 8515. Failure to declare specificity, leading to customs questioning the classification; specificity proof must be provided.

The core criteria for classification are: 1) whether the part is specially or principally used for lighters (heading 9613); 2) whether it is a commodity specifically named in other HS headings; 3) if it is a general-purpose part, it is classified by material. According to General Rules of Interpretation 1, 3 (b) and 6, parts specially used for lighters, if not named in other headings, should be classified under 961390. For example, gas outlet valves specially for lighters, piezoelectric igniters, flint wheels, etc. are classified under 961390; while batteries for lighters are classified under 8506, and springs for lighters, if general-purpose, are classified under 7320. 961310 Disposable lighters: 961310 is a complete disposable lighter, while 961390 is its parts. If a complete lighter is imported, even if not filled with gas, it should be classified under 961310. 961320 Refillable lighters: 961320 is a complete refillable lighter, while 961390 is its parts. Distinguishing complete machines from parts is key. 961380 Other lighters and igniters: 961380 is for other lighters and igniters not elsewhere specified (such as table igniters), while 961390 is their parts. If a complete igniter is imported, it is classified under 961380. 851590 Parts of welding equipment: If the igniter is used for welding equipment, its parts may be classified under 851590 rather than 961390. Judgment should be based on use. 360300 Matches and pyrophoric alloys: Matches and pyrophoric alloys are classified under 3603, while lighter parts are classified under 961390. The two have similar functions but different materials and uses. Is the part specially used for lighters? Is the part specifically named in other HS headings? Is the part a general-purpose part that needs to be classified by material? Are complete machines and parts clearly distinguished? Is sufficient proof of specificity provided?

How are lighter parts and complete lighters distinguished in HS codes? Complete lighters are classified under the complete machine subheadings of 9613 (such as 961310, 961320, 961380), while parts are classified under 961390. The key to distinction is the state of the commodity: if it has the essential character of a complete lighter (even if not filled with gas), it should be classified as a complete machine; if it is only a part and requires further assembly, it is classified under 961390. Should batteries for lighters be classified under 961390? They should not be classified under 961390. Batteries are general-purpose parts and, according to HS classification rules, should be classified under Chapter 85 according to their material and function, such as lithium-ion batteries under 8507. Only parts specially used for lighters and not named in other headings are classified under 961390. How to determine whether a part is "specially used" for lighters? Specially used for lighters means that the part is designed and functions only for lighters and cannot be used for other equipment. For example, gas outlet valves specially for lighters, piezoelectric igniters. If the part can be used for other equipment (such as general-purpose springs), it is not considered specially used and should be classified by material. What declaration elements are required for importing lighter parts? Usually, product name, use, material, brand, model, whether specially used, processing method, etc. are required. Specific requirements are subject to customs; it is recommended to refer to the declaration elements for 961390 in the "Customs Import and Export Commodity Specification Declaration Catalog of the People's Republic of China". If a lighter part has multiple materials, how is the HS code determined? If the part is specially used for lighters, it is classified under 961390 regardless of material. However, if the part is a general-purpose part, it must be classified by material. For example, general-purpose plastic screws are classified under 3926, and general-purpose metal screws under 7320. Therefore, specificity is the primary criterion. What is the export tax rebate rate for 961390? The export tax rebate rate is adjusted with national policies and is not fixed. It is recommended to check the latest rebate rate through the official website of the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker. Usually, it can be automatically calculated by the system during customs declaration. How are lighter parts classified if they are complete sets of unassembled parts? If the complete set of unassembled parts already has the essential character of a complete lighter, it should be classified under the complete machine subheading (such as 961310). If the parts are not fully assembled and are clearly parts, they are classified under 961390. The specific judgment should be based on the "Import and Export Tariff" and the General Rules of Interpretation. How to avoid classification errors when importing lighter parts? Recommendations: 1) Declare product name, use, material, and specificity in detail; 2) Keep technical documents of the parts to prove they are specially used for lighters; 3) Refer to customs advance classification decisions or consult professional institutions; 4) Pay attention to HS code adjustments and update in a timely manner.