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automatic pencil

CN → US
HS编码 关税税率 原产国 目的国 文档
4421919820 38.3% CN US 官方文档
4421999820 38.3% CN US 官方文档
9609202000 17.5% CN US 官方文档
9609100000 0.0% CN US 官方文档

商品图片

AI分析

✏️ Automatic Pencils (Mechanical Pencils)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand “Automatic Pencils”?

Automatic pencils (also known as mechanical pencils) are precision writing instruments that use replaceable lead cores of a fixed diameter (typically 0.3mm, 0.5mm, 0.7mm, or 0.9mm), instead of a sharpenable wooden pencil body. In international trade, classification depends heavily on material composition, structural form, and whether it is a finished product or a core component.

Wooden Shell + Lead Core (Finished Product):
- Contains a wooden outer casing and a mechanism to advance the lead.
- Classified under Chapter 44 (Wood and Wood Products) if the primary material is wood, OR Chapter 96 (Miscellaneous Manufactured Articles) if considered a writing instrument.

Lead Core Only:
- Pure graphite/clay mix rods without casing.
- Classified under Chapter 96 (Pencil Leads).

⚠️ Key Distinction Point:
- If the product is a complete wooden-cased automatic pencil → It is often classified as a wooden product (Chapter 44) due to material dominance, OR as a writing instrument (Chapter 96) depending on national interpretation.
- If it is just the lead refill → It is strictly a pencil lead (Chapter 96).
- If it is a plastic/metal-cased automatic pencil → It falls squarely under Chapter 96 (Writing Instruments).


📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)

HS Code Product Description Applicable Scenario Material/Form
4421.91.98.20 Pencil blanks / Wooden pencil components Wooden automatic pencils where wood is the primary structural material ✅ Wood dominant
4421.99.98.20 Other wooden articles (incl. wooden pencils) Wooden automatic pencils not specifically listed elsewhere ✅ Wood dominant
9609.20.20.00 Pencil leads (graphite/clay) Refill leads for automatic pencils; core component only ❌ No shell
9609.10.00.00 Pencil leads, in cases, tubes, etc. Finished automatic pencils with integrated lead advancement mechanism ✅ Finished instrument

🔍 Key Reminder:
- Wooden automatic pencils are controversially classified under Chapter 44 (Wood) by some customs authorities because the wooden barrel constitutes the bulk of the volume/mass.
- Plastic/Metal automatic pencils are unequivocally under Chapter 96 (Writing Instruments).
- Lead refills alone are under 9609.20 and 9609.10 (depending on packaging).


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: From November 10, 2025 (including subsequent imports)

🎯 1. 4421.91.98.20 & 4421.99.98.20 —— Wooden Automatic Pencils (Classified as Wooden Products)

Item Content
Base Tariff 3.3% (ad valorem)
Section 301 Surtax +25.0% (Under USITC Footnote)
Section 122 Surtax +10.0% (Specific to certain Chinese imports)
Total Tax Rate 38.3%
Tax Calculation CIF Value × 38.3%
De Minimis Eligibility No (deny_de_minimis)
Legal Basis Path USITC:4421.91.98.20Section 301:3.3%+25%Section 122:10%

📌 Explanation:
- The 38.3% total rate is extremely high.
- Base 3.3% is the standard MFN rate for wooden articles.
- 25% Section 301 applies to most Chinese-made consumer goods.
- 10% Section 122 is an additional layer for specific categories.
- Warning: Misclassifying a wooden pencil as a non-wooden item to avoid this tax can lead to severe penalties.


🎯 2. 9609.20.20.00 —— Pencil Leads (Refill Only)

Item Content
Base Tariff 0.0% (ad valorem)
Section 301 Surtax +7.5%
Section 122 Surtax +10.0%
Total Tax Rate 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Eligibility No
Legal Basis Path USITC:9609.20.20.00Section 301:7.5%Section 122:10%

📌 Note:
- Lead refills have a lower total tax rate (17.5%) compared to complete wooden pencils (38.3%).
- However, they are still subject to Section 122 and Section 301 taxes.


🎯 3. 9609.10.00.00 —— Finished Automatic Pencils (Writing Instruments)

Item Content
Base Tariff 14¢/gross + 4.3% (ad valorem)
Section 301 Surtax +7.5%
Section 122 Surtax +10.0%
Total Tax Rate 14¢/gross + 4.3% + 7.5% + 10% = ~21.8% + per-unit fee
Tax Calculation Per-unit fee + CIF × 21.8%
De Minimis Eligibility No
Legal Basis Path USITC:9609.10.00.00Section 301:7.5%Section 122:10%

📌 Note:
- This classification applies to finished writing instruments (including plastic/metal automatic pencils and some wooden ones interpreted as instruments).
- The base rate includes a specific duty (14¢/gross) which is negligible for high-volume shipments but adds complexity.
- Total effective rate is approximately 21.8%, significantly lower than the 38.3% for wooden pencils.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist (Missing Items = Delay)

Document Required? Explanation
✅ Product Specification Sheet ✔️ Must specify: Lead diameter (0.5mm, etc.), Material (Wood/Plastic/Metal), Mechanism type.
✅ Product Photos (Clear) ✔️ Show the tip, lead advancement mechanism, and overall structure.
✅ Commercial Invoice ✔️ Clearly state "Automatic Pencil" or "Mechanical Pencil", not just "Pencil".
✅ Packing List ✔️ Detail items per carton.
✅ Origin Certificate (CO) ✔️ If non-Chinese origin, may reduce taxes.
✅ Third-Party Test Reports ✔️ Non-mandatory but helpful for proving material composition (e.g., wood vs. plastic).

✅ 2. Declaration Strategy (Key Mantras)

🔥 “Material Determines Chapter, Finished vs. Core Matters!”

Scenario Correct HS Code Mistake to Avoid
Wooden Automatic Pencil 4421.91.98.20 or 4421.99.98.20 Misdeclaring as 9609.10.00.00 → Underpayment tax → Penalty
Plastic/Metal Automatic Pencil 9609.10.00.00 Misdeclaring as 4421... → Overpayment tax → Loss of profit
Lead Refills Only 9609.20.20.00 Misdeclaring as finished pencil → 38.3% tax instead of 17.5%
Mixed Shipments (Wood + Plastic) Separate declarations! Consolidating under one code → Customs seizure

✅ 3. Special Situation Handling

Situation Handling Advice
OEM Custom Pencils Provide client design specs to prove it’s not a standard "wooden pencil" if aiming for Chapter 96.
Pencils with Erasers Attached Still classified as pencils. Eraser is considered an accessory.
High-End Metal Mechanical Pencils Clearly declare as "Metal Automatic Pencil" to target 9609.10.00.00 (lower tax than wooden).
Samples for Evaluation Even samples are subject to duty if value > $800 (de minimis threshold is often blocked for Section 301/122 goods).

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Required Notes
🇺🇸 USA 4421.91.98.20 (Wood) 38.3% No special cert High tax due to Sec 301 & 122
🇺🇸 USA 9609.10.00.00 (Plastic/Metal) ~21.8% + 14¢/gross No special cert Lower tax than wood
🇨🇳 China 4421.91.00.00 / 9609.10.00.00 5% - 15% CCC (if applicable) Lower tariffs for domestic production
🇪🇺 EU 9609.10.00 0% - 2.5% REACH, CE (if electronic) Generally low tariff; focus on chemical safety
🇬🇧 UK 9609.10.00 0% - 2.5% UKCA Similar to EU post-Brexit
🇦🇺 Australia 9609.10.00 5% GSR No special surtaxes

📌 Conclusion:
- USA is the only major market with heavy surtaxes for Chinese-made pencils.
- Material classification is critical: Wooden pencils face 38.3%, while plastic/metal face ~21.8%.
- EU/UK/AU: Tariffs are low; focus on chemical safety compliance (e.g., lead-free, non-toxic paints).


📌 VI. Common Errors & Pitfall Guide (Lessons from Blood and Tears)

Mistake 1: Declaring Wooden Automatic Pencils as Plastic Pencils (9609.10.00.00) to save tax.
👉 Consequence: Customs inspection reveals wood fiber → Tax evasion penalty + 100% fine + seizure.

Mistake 2: Declaring Lead Refills as Finished Pencils (9609.10.00.00).
👉 Consequence: Overpaying tax (38.3% or 21.8% vs. 17.5%). No financial benefit, just inefficiency.

Mistake 3: Ignoring Section 122 on invoices.
👉 Consequence: Customs may apply a higher generic rate or hold shipment for "unclear duty applicability".

Mistake 4: Using generic "Pencil" in description.
👉 Consequence: Customs may default to the highest-risk classification (often Chapter 44 for wood).
Correct Practice:

“Automatic Mechanical Pencil, 0.5mm Lead, Wooden Barrel, Plastic Tip, Model XYZ, Made in China”


🎯 VII. Conclusion: Precision Classification Saves Money!

🎯 Remember the Mantra:

🔹 “Wooden = 38.3%, Plastic/Metal = ~21.8%, Lead = 17.5%!”
🔹 “Specify material clearly! ‘Pencil’ is too vague!”


📌 Pro Tip:
- If your product is plastic or metal, always use 9609.10.00.00 to save ~16.5% compared to wooden classification.
- If you import refills only, use 9609.20.20.00 for the lowest rate (17.5%).
- For wooden pencils, consider shifting supply chain to Vietnam/Thailand to avoid Section 301/122 taxes (if eligible).


📣 Act Now:

📞 Consult a licensed customs broker to confirm classification based on actual material composition.
🚀 Ensure your commercial invoice explicitly states “Automatic Mechanical Pencil” + Material.
📊 Calculate landed cost with 38.3% (Wood) vs. 21.8% (Plastic) before finalizing orders.


Professional Clearance Starts with Accurate HS Codes!
💼 Every Percent Saved is Pure Profit!

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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。

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。