Subheading 960990 of the Combined Nomenclature covers soft pastels (both soft and hard), oil pastels, wax crayons (including popular wax crayons for children), drawing charcoal used for artistic sketching, and chalks in various colours including white blackboard chalk. The classification covers products used both in education — in schools and kindergartens — and in professional drawing and fine art. The key classification criterion is the intended use for writing and drawing, which distinguishes these goods from paints and varnishes (Chapter 32) and cosmetics (Chapter 33). The HS Explanatory Notes to heading 9609 indicate that wax crayons include products made of wax, waxy compositions or fatty substances, moulded in stick or cylindrical form. Soft pastels are compressed mixtures of pigments with a binder such as gum arabic, kaolin or gypsum, formed into sticks. Oil pastels contain a non-drying liquid oil or fat instead of a water-based binder. Drawing charcoal is manufactured from willow or vine wood and is classified under the same subheading. Chapter 96 of the CN covers miscellaneous manufactured articles not classified elsewhere; correct classification requires verification in the TARIC system of the European Commission.

The import of pastels, crayons and drawing charcoal under subheading 960990 intended for children is subject primarily to Regulation (EU) 2023/988 on General Product Safety (GPSR), applicable from 13 December 2024, and in particular to the Toy Safety Directive 2009/48/EC if the product is marketed to children under 14 years of age. Wax crayons and pastels for children must bear CE marking and be accompanied by an EU Declaration of Conformity confirming compliance with toy safety requirements, including migration limits for heavy metals such as lead, mercury, cadmium and chromium. REACH Regulation (EC) No 1907/2006 governs the use of hazardous substances in pigments and dyes — this applies in particular to azo dyes that release carcinogenic aromatic amines, lead chromate and cadmium pigments used in yellow and red colours, and SVHC substances on the ECHA Candidate List. Artistic products intended for adults are subject to EN 71-3 (migration of elements) and ASTM D-4236 for health hazard labelling. The importer must designate a responsible person in the EU (Article 16 GPSR), maintain technical documentation and ensure product traceability. The customs declaration requires the correct 8-digit CN code and EORI number. Current MFN and preferential customs duty rates should be verified in the TARIC system of the European Commission before each import transaction.

Correct classification of goods under subheading 960990 requires distinguishing them from similar products covered by other CN headings. Watercolour and gouache paints are classified under heading 3213 rather than 9609, as they are painting preparations in liquid or semi-liquid form. Standard pencils (graphite) are covered by subheading 960910, while coloured pencils — crayons encased in wood — fall under subheading 960920. Wax crayons without a wooden casing, moulded as sticks of wax or fat, belong to 960990. Blackboard chalks (magnesite, lime or gypsum-based) with a diameter above 6 mm are classified under 960990 rather than heading 2509. Drawing charcoal in the characteristic form of willow-wood sticks falls within 960990; briquettes and other forms of charcoal for burning are classified in Chapter 44. Classification follows the General Rules for the Interpretation of the CN, in particular Rule 6 for subheadings. In case of doubt, Binding Tariff Information (BTI) ruling should be sought from the competent customs authority — the decision is binding for 3 years throughout the EU. The EBTI database of existing BTI decisions is a useful reference for the classification of similar goods. Current duty rates and trade measures should be verified in TARIC.

Subheading CN 9609 90 covers pastels crayons drawing charcoal. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.