paintbrushes and similar brushes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9603404060 | 14.0% | CN | US | 官方文档 |
| 9603404040 | 14.0% | CN | US | 官方文档 |
| 9608100000 | 0.0% | CN | US | 官方文档 |
| 9608200000 | 21.5% | CN | US | 官方文档 |
| 4911996000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🖌️ Paintbrushes & Similar Brushes (Art & Industrial Application)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Structure | Professional Classification Strategy
📌 1. Product Definition & Classification: Do You Really Know What You Are Shipping?
"Paintbrushes and similar brushes" are essential tools for artistic expression, industrial coating, and decorative finishing. In international trade, these items are not lumped together; their classification depends strictly on form, usage, and material composition. Misclassification is the leading cause of customs delays and overpayment of duties.
The data below distinguishes between: * Standard Paintbrushes (9603.40): Traditional brushes with bristles/hairs for applying paint. * Specialized Writing/Drawing Instruments (9608.xx): Markers, felt-tip pens, and artists' brushes that function more like writing instruments. * Printed Art Materials (4911.99): Paper-based or printed art supplies that do not fit standard brush definitions.
⚠️ Key Distinction Point:
- If it is a brush with bristles/hairs for applying liquid paint → 9603.40
- If it is a pen/marker type (felt tip, fine liner) for drawing/writing → 9608.10 or 9608.20
- If it is a printed image or paper-based art supply → 4911.99
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
9603.40.40.60 |
Paintbrushes & similar brushes; shape and use completely match | Standard paint brushes, shape/usage perfectly aligned with 9603.40 | 14.0% | Base: 4.0%, Sec 301: 0%, Section 122: 10% |
9603.40.40.40 |
Paintbrushes & similar brushes; match shape/use, material fits natural/synthetic bristles | Brushes made of natural or synthetic bristles/hairs | 14.0% | Base: 4.0%, Sec 301: 0%, Section 122: 10% |
9608.10.00.00 |
Artists' materials including felt-tip pens, markers, etc. | Multilink pens, markers, felt-tip pens for artistic use | 0.8¢ each + 5.4% + 17.5% | Base: 0.8¢/ea + 5.4%, Sec 301: 7.5%, Section 122: 10% |
9608.20.00.00 |
Artists' materials including brushes, felt-tip pens, etc. | Pens, brushes, and similar articles defined as writing/drawing instruments | 21.5% | Base: 4.0%, Sec 301: 7.5%, Section 122: 10% |
4911.99.60.00 |
Artists' materials including printed pictures or paper printed matter | Other printed articles, paper-based art supplies | 17.5% | Base: 0.0%, Sec 301: 7.5%, Section 122: 10% |
🔍 Critical Reminder:
- Section 122 Tariff (10%) applies to all these HS codes for products originating from China. This is a mandatory surcharge on top of other duties.
- 301 Tariff (Section 301) varies significantly: It is 0% for standard paintbrushes (9603) but 7.5% for pens/markers (9608) and printed goods (4911).
- Unit vs. Ad Valorem:9608.10has a unique specific duty (0.8¢ per item) plus ad valorem, which can be cheaper for low-value items but complex to calculate.
💰 3. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards (for subsequent imports)
🎯 1. 9603.40.40.60 & 9603.40.40.40 —— Standard Paintbrushes
| Item | Content |
|---|---|
| Base Duty Rate | 4.0% (ad valorem) |
| Section 301 Surcharge | 0.0% (Exempt from 301 tariffs for these specific subheadings) |
| Section 122 Surcharge | +10.0% (Specific surcharge for Chinese origin) |
| Total Duty Rate | 14.0% |
| Tax Calculation | CIF Value × 14% |
| De Minimis Eligibility | ❌ No (De minimis exemption does not apply to goods subject to Section 122) |
| Legal Path | HTSUS:9603.40.40 → Section 122: 10% |
📌 Explanation:
- These are treated as standard brushes.
- The 0% Section 301 rate is a significant advantage compared to other writing/drawing instruments.
- However, the 10% Section 122 applies regardless, making the total 14%.
- Cost Impact: For a $1,000 shipment, you pay $140 in duties.
🎯 2. 9608.10.00.00 —— Felt-Tip Pens & Markers (Artistic Use)
| Item | Content |
|---|---|
| Base Duty Rate | 0.8¢ per item + 5.4% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Ad Valorem Rate | 22.9% (5.4% + 7.5% + 10%) PLUS 0.8¢ per unit |
| Tax Calculation | (CIF Value × 22.9%) + (Number of Items × $0.008) |
| De Minimis Eligibility | ❌ No |
| Legal Path | HTSUS:9608.10.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- This is the most complex tariff structure due to the specific duty (0.8¢) combined with ad valorem rates.
- High volume shipments will incur significant per-unit costs.
- Example: 10,000 markers × $0.008 = $80 fixed cost, plus 22.9% on value.
🎯 3. 9608.20.00.00 —— Other Pens/Brushes (Writing Instruments)
| Item | Content |
|---|---|
| Base Duty Rate | 4.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 21.5% |
| Tax Calculation | CIF Value × 21.5% |
| De Minimis Eligibility | ❌ No |
| Legal Path | HTSUS:9608.20.00 → Section 301: 7.5% → Section 122: 10% |
📌 Warning:
- If your "paintbrush" is actually a fine-liner pen or a brush pen marketed for writing/calligraphy, it may fall here.
- The 7.5% Section 301 makes this 7.5% more expensive than standard paintbrushes (9603).
- Do not misclassify a 9603 brush as 9608 to save on Section 301; Section 122 wipes out that benefit.
🎯 4. 4911.99.60.00 —— Printed Art Materials
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Path | HTSUS:4911.99.60 → Section 301: 7.5% → Section 122: 10% |
📌 Clarification:
- This applies to printed pictures, paper-based art kits, or stencils, not physical brushes.
- If you include printed instruction manuals or art books with brushes, the entire kit may be classified under this or split based on principal function.
🛠️ 4. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state: Material (Natural/Synthetic), Shape, Intended Use (Painting vs. Writing) |
| ✅ Product Photos | ✔️ | Clear images of bristles, handles, and packaging. Must distinguish between a "paintbrush" and a "marker" |
| ✅ Material Composition | ✔️ | Specify % of natural bristles vs. synthetic fibers. Critical for 9603.40.40.40 vs other subheadings |
| ✅ Commercial Invoice | ✔️ | Must describe item accurately: e.g., "Synthetic Bristle Paintbrush for Oil Paint" NOT just "Brush" |
| ✅ Certificate of Origin | ✔️ | Required to confirm China origin for Section 122 assessment |
| ✅ HS Code Justification | ✔️ | Prepare a brief note explaining why you chose 9603 vs 9608 |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Shape Defines 9603, Ink Defines 9608, Paper Defines 4911!"
| Scenario | Correct HS Code | Incorrect Declaration | Consequence |
|---|---|---|---|
| Standard paintbrush with bristles | 9603.40.40.60 or .40 |
9608.20 (Pen) |
Overpayment of 7.5% (Section 301) |
| Felt-tip marker for art | 9608.10.00.00 |
9603.40 (Brush) |
Underpayment + Penalties; Specific duty missed |
| Calligraphy brush pen (ink reservoir) | 9608.20.00.00 |
9603.40 |
7.5% Section 301 surcharge applied incorrectly |
| Printed art print/stencil | 4911.99.60.00 |
9603.40 |
4% Base duty error; classification mismatch |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Brush Pens (Ink-filled) | Do NOT classify as 9603. They are ink-delivery instruments → 9608.20 or 9608.10. |
| Natural Bristle Brushes | Ensure declaration specifies "Natural Bristles" to qualify for 9603.40.40.40. |
| Kit with Brush + Paint | If brushes are the principal item, classify as 9603. If paint is principal, classify as 3208 (Paint). |
| Small Quantity Samples | Still subject to Section 122 (10%). No de minimis exemption for Chinese goods under 122. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9603.40.40.40 |
14.0% (Base 4% + Sec 122 10%) | None specific | Section 301 is 0% for this code |
| 🇪🇺 EU | 9603.40 |
3.0% + VAT | REACH | No Section 122 equivalent |
| 🇨🇳 China | 9603.40 |
0% (Export) | None | For export declaration |
| 🇬🇧 UK | 9603.40 |
3.0% | UKCA | Post-Brexit tariffs |
📌 Conclusion:
- The USA is unique in applying the Section 122 10% surcharge to all these categories.
- Section 301 creates a 7.5% penalty for pens/markers (9608) but zero for standard brushes (9603).
- Accurate classification is critical to avoid the 7.5% differential.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying Brush Pens (ink-filled) as Paintbrushes (9603)
👉 Result: You save 7.5% (Section 301) on paper, but Customs may audit and demand back duties + penalties. Also, the product description "brush pen" contradicts "paintbrush."
❌ Mistake 2: Ignoring Section 122
👉 Result: Assuming 4% duty only. You will be short by 10% on every shipment. Total cost is 14%, not 4%.
❌ Mistake 3: Confusing Felt-Tip Pens (9608.10) with Paintbrushes
👉 Result: 9608.10 has a 0.8¢ per unit fee. For 10,000 units, that's $80 extra, plus higher ad valorem rates (22.9% vs 14%).
❌ Mistake 4: Mislabeling Printed Art Materials as Brushes
👉 Result: 4911.99.60 has 0% base duty, but 17.5% total. Misclassifying as 9603 (14%) might seem cheaper, but it’s a false declaration leading to legal risks.
✅ Correct Practice:
"Natural Bristle Paintbrush, for Oil Paint, Handle: Wood, Bristles: Hog Hair" →
9603.40.40.40
"Felt-Tip Art Marker, Fine Point, Black Ink" →9608.10.00.00
🎯 7. Conclusion: Precision Classification Saves Money
🎯 Remember the Mnemonic:
🔹 "Bristles = 9603 (14%), Ink = 9608 (21.5%+), Paper = 4911 (17.5%)"
🔹 "Section 122 is the Tax on China (10%), Section 301 is the Tax on Pens (7.5%)"
🔹 "Don't guess the HS Code; the 7.5% difference will cost you!"
📌 Pro Tip:
If your product is a hybrid (e.g., a brush with an attached ink cartridge), it is likely a 9608 pen, not a 9603 brush. Consult a customs broker for hybrid products to avoid the 7.5% Section 301 pitfall.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Confirm Material Composition
🚀 Ensure your Commercial Invoice matches the HS Code exactly.
💼 Your 14% vs 21.5% duty difference could be the margin that makes or breaks your deal!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of duty cost is 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。