日本 · 品目· 8 个子目· 12 个税号
9608圆珠笔、毡尖笔、钢笔、铅笔及笔杆等
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
子目（6 位 WCO 统一）
日本税号（9 位）
本品目下 日本海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 960810010 | 1 With holders or caps, made of, or combined with, precious metal, metal clad with precious metal, metal plated with precious metal, precious or semi-precious stones, pearls, coral, elephants' tusks or Bekko | Free |
| 960810090 | 2 Other | 6% or 1.51 yen /piece, whichever is the greater |
| 960820000 | Felt tipped and other porous-tipped pens and markers | 4.6% |
| 960830100 | 1 With holders or caps, made of, or combined with, precious metal, metal clad with precious metal, metal plated with precious metal, precious or semi-precious stones, pearls, coral, elephants' tusks or Bekko | Free |
| 960830200 | 2 Other | 6.6% |
| 960840010 | 1 With holders or caps, made of, or combined with precious metal, metal clad with precious metal, metal plated with precious metal, precious or semi-precious stones, pearls, coral, elephants' tusks or Bekko | Free |
| 960840090 | 2 Other | 6.6% |
| 960850000 | Sets of articles from two or more of the foregoing subheadings | 6% |
| 960860000 | Refills for ball point pens, comprising the ball point and ink-reservoir | 6% or 0.60 yen /piece, whichever is the greater |
| 960891000 | Pen nibs and nib points | Free |
| 960899010 | - Parts and accessories of ball point pens or of propelling or sliding pencils, other than refills for ball point pens | 4.1% |
| 960899090 | - Other | 4.1% |