Paper Eraser Pen
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016920000 | 14.2% | CN | US | 官方文档 |
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 9608996000 | 17.5% | CN | US | 官方文档 |
| 9608408000 | 17.5% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
✏️🧼 Paper Eraser Pen (The Ultimate Combo Tool)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is an "Eraser Pen"?
An "Eraser Pen" is a dual-functional stationery item, typically consisting of a writing component (ballpoint pen, mechanical pencil, or marker) and an erasing component (rubber eraser), either integrated into a single barrel or connected via a clip/link. In international trade, this product falls into multiple categories depending on its dominant material, function, and construction.
It is crucial to distinguish between: 1. Pure Rubber Erasers: Sold standalone or as simple inserts. 2. Pen Parts/Accessories: If the eraser is a detachable part of a pen. 3. Plastic Office Supplies: If the body is primarily plastic and houses both functions.
⚠️ Key Distinction Point:
- If the product is primarily a rubber eraser attached to a pen body → It may be classified under Rubber Goods (4016) or Pen Parts (9608).
- If the product is a plastic pen with an eraser tip → It falls under Plastic Office Supplies (3926) or Pens (9608).
- Critical Rule: The classification depends on which component defines the essential character of the good or if specific headings exclude certain parts.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, here are the specific HS Codes applicable to "Paper Eraser Pen" components and variants:
| HS Code | Product Description | Applicable Scenario | Material/Function |
|---|---|---|---|
| 4016.92.00.00 | Other articles of vulcanized rubber other than hard rubber: Erasers | Standalone Erasers or Rubber Eraser Tips | ✅ Rubber (Vulcanized) |
| 9608.99.60.00 | Ball point pens; felt tipped...; parts...: Other: Other: Other: Other | Pen Parts (e.g., caps, clips) or Mixed Material Pens not specifically listed elsewhere | ✅ Mixed/Other Plastic/Metal |
| 9608.40.80.00 | Ball point pens...: Propelling or sliding pencils (e.g., mechanical pencils): Other | Mechanical Pencils (often used in "pencil-eraser" combos) | ✅ Mechanical Pencil Mechanism |
| 3926.10.00.00 | Other articles of plastics...: Office or school supplies | Plastic Eraser Pens (primarily plastic body with eraser) | ✅ Plastic (Office Supply) |
| 3926.90.99.89 | Other articles of plastics...: Other: Other | Generic Plastic Eraser Parts or Non-Specific Plastic Stationery | ✅ Plastic (General) |
🔍 Important Note:
- Headings 4016 apply specifically to rubber erasers. If the eraser tip is rubber, this code is strong for the eraser component.
- Heading 9608 applies to pens and pencils. If the item is primarily a writing instrument with a small eraser, it often stays in 9608.
- Heading 3926 is a "basket" category for plastic office supplies. Many composite eraser pens (plastic barrel + rubber tip) are classified here if the plastic body defines the essential character.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade War Era)
🎯 1. 4016.92.00.00 —— Rubber Erasers
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/China) | 0.0% |
| Total Tariff | 0.0% |
| Tax Detail | Base: 0.0%, Surcharge: 0.0% |
| De Minimis Eligibility | ✅ Likely (if under $800 and shipped via Section 321) |
| Legal Basis | USITC Harmonized Tariff Schedule |
📌 Explanation:
- Pure rubber erasers currently face 0% total tariff from China.
- This is a low-risk, low-cost category for importers.
🎯 2. 9608.99.60.00 —— Other Pen Parts / Mixed Pens
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/China) | 7.5% |
| Total Tariff | 7.5% |
| Tax Detail | Base: 0.0%, Surcharge: 7.5% |
| De Minimis Eligibility | ❌ No (Section 301 goods generally excluded from De Minimis exemption by US CBP) |
| Legal Basis | USITC:9608.99.60.00 → Section 301: HTS 9608 |
📌 Explanation:
- This code captures pen parts or complex pen assemblies not specifically listed.
- The 7.5% surcharge is significant. It is not exempt from De Minimis (Section 321) if the value exceeds the threshold or if it is deemed a Section 301 good.
- Warning: Misclassifying a pen as "parts" to avoid higher rates may trigger customs audits.
🎯 3. 9608.40.80.00 —— Mechanical Pencils
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/China) | 0.0% |
| Total Tariff | 0.0% |
| Tax Detail | Base: 0.0%, Surcharge: 0.0% |
| De Minimis Eligibility | ✅ Likely |
📌 Explanation:
- Mechanical pencils (often found in pencil-eraser combos) are tariff-free.
- Ensure the product is genuinely a mechanical pencil with an eraser cap, not a ballpoint pen with an eraser.
🎯 4. 3926.10.00.00 —— Plastic Office/School Supplies
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/China) | 0.0% |
| Total Tariff | 0.0% |
| Tax Detail | Base: 0.0%, Surcharge: 0.0% |
| De Minimis Eligibility | ✅ Likely (if under $800) |
📌 Explanation:
- Many "plastic eraser pens" (e.g., gel pens with erasers on top, plastic school supplies) fall here.
- 0% Total Tariff makes this an attractive classification for composite plastic stationery.
🎯 5. 3926.90.99.89 —— Other Plastic Articles (Generic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301/China) | 7.5% |
| Total Tariff | 12.8% |
| Tax Detail | Base: 5.3%, Surcharge: 7.5% |
| De Minimis Eligibility | ❌ No (Section 301 goods generally excluded) |
| Legal Basis | USITC:3926.90.99.89 → Section 301: HTS 3926 |
📌 Explanation:
- This is a high-risk, high-cost category.
- It applies to generic plastic stationery that doesn't fit specific "office supply" definitions.
- Avoid this code if your product can be classified under3926.10.00.00(Office Supplies) or4016.92.00.00(Rubber Erasers) to save 12.8%.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Reason |
|---|---|---|
| ✅ Product Specs | ✔️ | Clearly state: "Plastic body, Rubber eraser tip, Ballpoint pen refill." |
| ✅ Photos | ✔️ | Show the eraser attached and separate (if applicable). |
| ✅ Commercial Invoice | ✔️ | Description: "Plastic Eraser Pen, Office Supply" (Avoid "Pen Part"). |
| ✅ Bill of Lading | ✔️ | Ensure HS Code matches invoice exactly. |
| ✅ Origin Certificate | ✔️ | If shipped from Vietnam/Mexico, claim FTA benefits (not applicable in provided data, but good practice). |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Plastic Office, Rubber Eraser, Avoid the Generic Trap!"
| Scenario | Correct HS Code | Risk Level |
|---|---|---|
| Plastic Pen with Eraser (e.g., Bic style) | 3926.10.00.00 |
🟢 Low (0% Tariff) |
| Mechanical Pencil with Eraser | 9608.40.80.00 |
🟢 Low (0% Tariff) |
| Standalone Rubber Eraser | 4016.92.00.00 |
🟢 Low (0% Tariff) |
| Pen Cap/Clip Sold Separately | 9608.99.60.00 |
🟡 Medium (7.5% Surcharge) |
| Generic Plastic Stationery (Unclear function) | 3926.90.99.89 |
🔴 High (12.8% Total) |
📌 Critical Warning:
- Do not use3926.90.99.89for standard eraser pens. It is a "catch-all" with 12.8% tax. Always look for specific subheadings like3926.10(Office Supplies) or4016.92(Rubber Erasers).
- If the product is a ballpoint pen, do not misclassify it as a "mechanical pencil" to get 0% tariff. CBP checks refills.
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Multi-function Pens (Pencil + Pen + Eraser) | Classify based on dominant function. If equal, consult CBP. Often 3926.10.00.00 or 9608.99.60.00. |
| Eraser Caps (Attached to Pens) | If sold together, the pen defines the classification. If the pen is plastic, try 3926.10.00.00. |
| Loose Eraser Tips (Sold with Pens) | If packaged separately, declare as 4016.92.00.00 (0% Tariff). |
| OEM Custom Eraser Pens | Provide design files. Ensure materials are declared correctly (Plastic vs. Rubber). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 / 4016.92.00.00 |
0% (Correctly Classified) | None Required | Avoid 3926.90 (12.8%) |
| 🇨🇳 China | 4016.92.00.00 / 9608.40.80.00 |
Low (5-10%) | None | Domestic duties are lower |
| 🇪🇺 EU | 4016.92.00 / 9608.10 |
0-6.5% | CE (if applicable) | No Section 301 equivalent |
| 🇬🇧 UK | 4016.92.00 / 9608.40 |
0-6.5% | UKCA | Post-Brexit rules apply |
📌 Conclusion:
- USA is the most complex market due to Section 301 additional tariffs.
- Accurate classification is key to saving 7.5%–12.8% in duties.
- Plastic Office Supplies (3926.10) and Rubber Erasers (4016.92) are the sweet spots for 0% tariffs.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Classifying all "Pen Parts" under 9608.99.60.00
👉 Consequence: Pay 7.5% additional tariff unnecessarily.
✅ Fix: If it's a complete plastic pen with eraser, use 3926.10.00.00 (0%).
❌ Mistake 2: Using 3926.90.99.89 for generic eraser pens
👉 Consequence: Pay 12.8% total tariff.
✅ Fix: Use 3926.10.00.00 (Office Supplies) or 4016.92.00.00 (Rubber).
❌ Mistake 3: Ignoring the "De Minimis" Rule for Section 301 Goods
👉 Consequence: Packages under $800 are still taxed if classified as Section 301 goods (e.g., 9608.99.60.00).
✅ Fix: Ensure proper classification to qualify for De Minimis if applicable.
❌ Mistake 4: Mislabeling "Mechanical Pencil" as "Ballpoint Pen"
👉 Consequence: Customs may audit and reclassify, leading to delays.
✅ Fix: Be accurate. Mechanical Pencils (9608.40.80.00) are 0%.
🎯 VII. Conclusion: Professional Declaration, Save Money, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Plastic Office = 0%, Rubber Eraser = 0%, Pen Parts = 7.5%, Generic Plastic = 12.8%."
🔹 "Don't use the 'Other' basket! Find the specific 'Office Supply' or 'Rubber' code."
🔹 "Clearance success starts with precise HS Code selection!"
📌 Pro Tip:
If you are shipping small quantities (<$800) via express couriers (FedEx/DHL), ensure the HS Code is not in the Section 301 exclusion list (e.g., avoid 9608.99.60.00 if possible, prefer 3926.10.00.00 or 4016.92.00.00).
For large container shipments, always request a Binding Ruling from US CBP to confirm the 0% tariff status of your specific product design.
📣 Immediate Action:
📞 Contact your customs broker with product photos and material breakdown (Plastic vs. Rubber).
🚀 Optimize your HS Code to3926.10.00.00or4016.92.00.00for 0% tariffs!
💼 Every 7.5% saved is pure profit!
✨ Professional Clearance, Starting with Precise Classification!
💼 Your Cost, Calculated Precisely!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。