WCO classification path
- Chapter96Miscellaneous manufactured articles
- Heading9608Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
- Subheading960860Refills for ball point pens, comprising the ball point and ink-reservoir
- National96086000圆珠笔芯
96086000
What is the China import tariff for HS 96086000 (圆珠笔芯)?
Quick answer: China MFN rate for HS 96086000 is 12%, plus VAT 13%.
"Refills for ball point pens, comprising the ball point and ink-reservoir"
"圆珠笔芯"
HS code 9608600000 (Chapter 96 "Miscellaneous manufactured articles"; Heading 9608 "Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609"; Subheading 960860 "Refills for ball point pens, comprising the ball point and ink-reservoir") under the China tariff schedule classifies "圆珠笔芯". China customs apply MFN rate of 12%, General rate 80%. Statutory unit of measure: 支/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 12% |
普通税率 General rate | 80% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 9608.60 across other jurisdictions