Find HS Code and trade information for PENCIL REFILL

Okay, let's break down the classification and tax implications for your declared goods, "PENCIL REFILL," based on the provided HS codes. I'll present this in a structured format for clarity.

Analysis of Declared Goods: PENCIL REFILL

You have two HS codes associated with your declaration, which suggests your "PENCIL REFILL" might be categorized in different ways depending on its composition and specific characteristics. Here's a detailed look at each:

1. HS Code: 9609.20.20.00 – Pencil Leads (Black or Colored, Not Over 1.5mm)

• Heading 9609: This broadly covers pencils, crayons, pastels, drawing charcoals, writing or drawing chalks, and tailor's chalks.
• 9609.20: Specifically refers to pencil leads.
• 9609.20.20: This narrows it down to black or colored pencil leads not exceeding 1.5mm in maximum cross-sectional dimension.
• 9609.20.20.00: The final digits indicate a specific tariff classification within that category.

Tax Implications:

• Basic Duty: 0.0%
• Additional Tariff: 7.5% (This is an extra tax on top of the basic duty.)
• Post April 2, 2025 Additional Tariff: 30% (Be aware that the additional tariff will increase significantly after this date.)
• Total Tax: 37.5%

Important Considerations:

• Dimensions: Crucially, this HS code applies only if your pencil leads are 1.5mm or smaller in diameter. If they are larger, a different HS code will be required.
• Material: The material composition of the lead (e.g., graphite, wax-based) doesn't affect this specific HS code, but it could be relevant if the leads contain unusual materials.
• Color: The code covers both black and colored leads.

2. HS Code: 3901.90.90.00 – Polymers of Ethylene (Other)

• Heading 3901: This covers polymers of ethylene in primary forms (e.g., pellets, granules, powders). This suggests your pencil refill may be made of polyethylene plastic.
• 3901.90: This specifies "other" polymers of ethylene.
• 3901.90.90: Further defines this as "other" within the "other" category.
• 3901.90.90.00: The final digits represent a specific tariff classification.

Tax Implications:

• Basic Duty: 6.5%
• Additional Tariff: 25.0%
• Post April 2, 2025 Additional Tariff: 30%
• Total Tax: 61.5%

Important Considerations:

• Material Composition: This HS code is appropriate only if the primary component of your pencil refill is polyethylene. If other plastics or materials are used, a different HS code will be needed.
• Form: The polyethylene should be in primary forms (pellets, granules, powders). If it's already processed into a finished shape, this code may not be correct.
• Additives: The presence of additives (e.g., pigments, stabilizers) could affect the HS code, depending on their nature and quantity.

Recommendations & Next Steps

1. Confirm Material Composition: Precisely determine the materials used in your pencil refills. This is the most important step. If it's solely polyethylene, 3901.90.90.00 is likely correct. If it's graphite/wax-based, 9609.20.20.00 is more appropriate. If it's a combination, you may need to consult a customs expert.
2. Verify Dimensions: If you are using 9609.20.20.00, accurately measure the diameter of your pencil leads to ensure they are 1.5mm or smaller.
3. Check for Additives: If using 3901.90.90.00, list all additives and their percentages.
4. Consider Certification: Depending on the intended use of the pencil refills (e.g., for children), you may need to provide safety certifications (e.g., EN71, ASTM D4236).
5. Single vs. Multiple HS Codes: If your pencil refill consists of multiple components (e.g., a plastic casing and a graphite lead), you may need to declare each component under a separate HS code.
6. Consult a Customs Broker: For complex cases or if you are unsure about the correct HS code, it is highly recommended to consult a licensed customs broker or a customs expert in China. They can provide accurate guidance and ensure compliance with all relevant regulations.

Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs professional for specific advice related to your situation.