mechanical 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
✏️ Mechanical Pencils & Graphite Leads
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Mechanical Pencil"?
Mechanical pencils are precision writing instruments that use replaceable graphite leads (or lead-like cores) instead of a sharpenable wooden shaft. In international trade, they are categorized based on their structural integrity and core material.
The Critical Distinction:
1. The Core (Graphite/Lead): If the shipment consists only of the refill cartridges or the raw "lead" material, it falls under Chapter 96 heading 9609.
2. The Finished Instrument: If the shipment includes the mechanical casing, clip, eraser, and the core installed or packaged with it, it is considered a complete writing instrument.
⚠️ Key Differentiator:
- If it is just the graphite stick or refill cartridge → Classified under 9609.20.20.00
- If it is a complete mechanical pencil (with casing) → Classified under 9609.10.00.00
- If it is an unfinished wooden blank (pre-formed pencil body without lead) → Classified under Wood Chapters (4421)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Matching Logic | Applicable Scenario |
|---|---|---|---|
9609.10.00.00 |
Pencils and pencil leads, whether or not encased in a rigid case | Direct match: The product name "Mechanical Pencil" directly matches the core item in this heading. It fits the description of "leads encased in a rigid case" (the mechanical body). | Complete mechanical pencils, including those with built-in erasers or clips. |
9609.20.20.00 |
Other pencil leads; graphite leads, other than pencils | Material Match: The name "Pencil" implies the core component. This code specifically covers the graphite core itself. | Refill cartridges only, raw graphite sticks, or loose leads without the mechanical casing. |
4421.91.98.20 |
Other wooden articles: Pencil shavings and pencil blanks | Shape/Material Match: The summary notes that "Pencil blanks" (unfinished wooden bodies) are highly consistent with the product in terms of use/function under the same category. | Unfinished wooden pencil bodies (if made of wood) that are not yet fitted with mechanical parts or graphite. |
4421.99.98.20 |
Other wooden articles: Other | Material Match: Matches the logic for "other wooden products." If the pencil body is wooden and not specifically categorized elsewhere (like blanks), it falls here. | Wooden pencil bodies or accessories not classified as "blanks" or other specific wood articles. |
🔍 Important Reminder:
- Complete Mechanical Pencils MUST be classified under 9609.10.00.00. Do not misclassify as just "leads" or "wooden articles." - If you are importing only the refill leads, use 9609.20.20.00. - Wooden Blanks (unfinished) fall under Chapter 44 (Wood). Once the lead or mechanical mechanism is added, it shifts to Chapter 96.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 9609.10.00.00 —— Complete Mechanical Pencils (Finished Product)
| Item | Content |
|---|---|
| Base Rate | 14¢/gross + 4.3% (ad valorem) |
| USITC Surtax | +7.5% (from USITC Footnote related to 9609) |
| IEEPA Surtax | +10% (Against China/HK products, from Nov 10, 2025) |
| Total Tax Rate | 14¢/gross + 21.8% |
| Tax Calculation | (14¢ per gross) + (CIF Value × 21.8%) |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9609.10.00.00 → FOOTNOTE:9909.10.00.00 |
📌 Explanation:
- The 14¢/gross is a specific duty per unit (1 gross = 144 units). - The 21.8% is the ad valorem rate: 4.3% (base) + 7.5% (surtax) + 10% (IEEPA). - This is a high tariff structure. Small value items are hit hard by the specific duty + percentage combo.
🎯 2. 9609.20.20.00 —— Graphite Leads / Refills Only
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| USITC Surtax | +7.5% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9609.20.20.00 → FOOTNOTE:9909.20.20.00 |
📌 Note:
- While the base rate is 0%, the 17.5% total still applies due to surtaxes. - This code is cheaper than the finished pencil (21.8% + specific duty), but customs may challenge this if the leads are packaged with the mechanical casing.
🎯 3. 4421.91.98.20 & 4421.99.98.20 —— Wooden Pencil Blanks/Other Wood Articles
| Item | Content |
|---|---|
| Base Rate | 3.3% |
| USITC Surtax | +25.0% (Section 301) |
| IEEPA Surtax | +10.0% (Section 122/IEEPA) |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF × 38.3% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4421.91.98.20 → FOOTNOTE:9903.88.01 |
📌 Warning:
- These codes apply ONLY to unfinished wooden pencil bodies. - If you import a finished mechanical pencil, do NOT use these codes. Misclassification can lead to severe penalties. - 38.3% is a very high effective rate for wood products from China.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation List (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: "Mechanical Pencil," "Graphite Lead Type (e.g., 0.5mm HB)," "Casing Material (Plastic/Wood)." |
| ✅ Product Photos | ✔️ | Clear images showing the mechanical mechanism (clicker/holder), eraser, and clip. |
| ✅ Commercial Invoice | ✔️ | Must state: "Complete Mechanical Pencil" or "Graphite Refill Leads Only." Avoid vague terms like "Stationery." |
| ✅ Packing List | ✔️ | Clearly separate items if importing leads and casings together. If assembled, declare as one unit. |
| ✅ Origin Certificate | ✔️ | Proof of origin from China. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Finished Case = 9609, Leads Only = 9609.20, Wood Blank = 4421!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Complete Mechanical Pencil (Plastic or Wooden body with mechanism) | 9609.10.00.00 |
Declare as "Lead" → Under-reporting tax & Misclassification |
| Refill Leads Only (Loose graphite sticks) | 9609.20.20.00 |
Declare as "Mechanical Pencil" → Overpaying tax (21.8% + specific duty) |
| Unfinished Wooden Pencil Body (No lead, no mechanism) | 4421.91.98.20 |
Declare as "Pencil" → Misclassification Penalty |
| Mechanical Pencil + Refills in Same Box | Split Declaration: Declare casing as 9609.10.00.00 and refills as 9609.20.20.00 |
Declare as single "Pencil" → Incorrect tax calculation |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Mechanical Pencils | Provide design drawings to prove it's a finished instrument, not a blank. |
| Pencils with Erasers | Still 9609.10.00.00. The eraser is an accessory to the pencil. |
| Wooden Mechanical Pencils | Still 9609.10.00.00 (Finished). Do NOT use 4421 codes unless it's an unfinished blank. |
| Bulk Refill Packs | Ensure they are clearly "Refill Leads" and not "Pencil Bodies." |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9609.10.00.00 |
14¢/gross + 21.8% | None | High specific duty + surtax |
| 🇪🇺 EU | 9608.10.00 |
0% (Most Favored Nation) | REACH (if plastic) | Low tariff, but strict chemical compliance |
| 🇨🇳 China | 9609.10.00 |
5% | None | Standard import tariff |
| 🇬🇧 UK | 9608.10.00 |
5% | UKCA (if applicable) | Post-Brexit rules apply |
| 🇯🇵 Japan | 9609.10.00 |
0% - 5% | None | Favorable rate for stationery |
📌 Conclusion:
- USA is the most costly market for mechanical pencils due to the 21.8% surtax + specific duty. - EU/UK/Japan offer much lower tariffs, but strict REACH/UKCA compliance is required for plastic components.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring a complete mechanical pencil as "Graphite Lead" (9609.20.20.00)
👉 Consequence: Customs will reclassify it, charge the higher 21.8% + 14¢/gross, and issue a penalty for misdeclaration.
❌ Error 2: Declaring unfinished wooden blanks as "Mechanical Pencils" (9609.10.00.00)
👉 Consequence: Overpaying tax. Blanks should be 4421.91.98.20 (38.3%)? Wait, actually, if you under-declare, you might face fraud charges. If you over-declare, you lose margin. Correctly classify as 4421 to avoid suspicion.
❌ Error 3: Ignoring the 14¢/gross specific duty for 9609.10.00.00
👉 Consequence: For low-value pencils, the specific duty can exceed the ad valorem tax. Calculate total cost correctly: (Price × 21.8%) + (14¢ × Quantity/144).
❌ Error 4: Using "Stationery" as a generic description
👉 Consequence: Customs request for more info, delays, and potential detention. Be specific: "Mechanical Pencil, 0.5mm, Plastic Casing."
✅ Correct Declaration Example:
"Mechanical Pencil, 0.5mm Graphite Lead, Plastic Body, with Eraser and Clip, Model XYZ, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficient Clearance!
🎯 Remember the Mnemonic:
🔹 "Finished Pencil = 9609.10, Leads = 9609.20, Blanks = 4421!"
🔹 "Specific Duty 14¢ adds up, Surcharge 21.8% is heavy!"
🔹 "Don't mix leads and casings, split the declaration!"
📌 Pro Tip:
If your mechanical pencils are originally from Vietnam, Thailand, or Malaysia, you may apply for IEEPA Exemption or lower tariffs under FTAs (like USMCA or ASEAN).
Recommendation: Apply for an Advance Ruling if you have mixed shipments (pencils + leads) to ensure correct split declaration.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Split Declaration for Mixed Shipments
🚀 Let your pencils clear smoothly, stay profitable, and reach customers fast!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Tax is Worth Calculating 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。