Not sure about the classification?
96
Tariff Chapter 96
MISCELLANEOUS MANUFACTURED ARTICLES
What does Chapter 96 of the Customs Tariff cover?
Chapter 96 of the Combined Nomenclature covers miscellaneous manufactured articles not classified in other chapters of the tariff. The chapter includes, among others: worked carving material and articles thereof, including articles of ivory, horn, bone, coral and other materials (9601-9602), brooms, brushes, paintbrushes and doormats (9603), hand sieves and hand riddles (9604), travel sets for personal hygiene, sewing or shoe cleaning (9605), buttons, press-fasteners, button moulds and parts of buttons (9606), slide fasteners and their parts (9607), ballpoint pens, pencils, felt-tipped pens and similar writing instruments (9608), pencils with graphite cores, crayons and pastels (9609), slates and slate boards (9610), date stamps and numbering stamps, hand stamps (9611), typewriter and printer ribbons, ink pads (9612), lighters and igniters (9613), smoking pipes and cigar holders (9614), combs and hair slides (9615), sprayers and spray fittings, powder puffs (9616), vacuum flasks and other vacuum-insulated vessels (9617), mannequins and automata (9618), and sanitary towels, tampons, disposable nappies and similar sanitary articles (9619). This chapter is a residual chapter covering goods of a very diverse nature.
Duty rates in Chapter 96
Customs duty rates on articles under Chapter 96 vary considerably due to the diversity of the goods covered. Brushes and paintbrushes (9603) are subject to rates of 2.7-3.7%. Buttons (9606) carry rates of 5.2-6.5%. Slide fasteners (9607) are subject to a 7.7% duty. Ballpoint pens and writing instruments (9608) carry rates of 3.7-6.5%. Lighters (9613) have a 2.7% rate. Vacuum flasks (9617) are subject to a 6.2% duty. Disposable sanitary articles (9619) carry rates of 0-6.5%. Disposable nappies are subject to a 6.5% duty. The import of disposable lighters from certain countries may be subject to anti-dumping measures.
Goods classification in Chapter 96 — key considerations
Chapter 96 is a residual chapter, so classification under it requires prior exclusion of more specific chapters. The key factors are determining the material and function of the goods. Electrically-powered brushes are classified under Chapter 85. Sanitary articles (9619) cover sanitary towels, tampons and nappies, but do not include clothing. Writing instruments are classified according to their writing mechanism. Vacuum flasks and vacuum-insulated vessels are classified under 9617 regardless of the casing material.
Frequently asked questions
What goods are classified in Chapter 96 of the Customs Tariff?
Chapter 96 covers a wide range of manufactured articles: brushes, paintbrushes, buttons, slide fasteners, ballpoint pens, lighters, vacuum flasks, combs, stamps, mannequins and disposable sanitary articles such as nappies and sanitary towels.
What are the duty rates in Chapter 96?
Customs duty rates in Chapter 96 range from 0% to 10.5%. Slide fasteners (9607) carry rates of 6.7-7.7%, buttons (9606) 2.7-3.7%, ballpoint pens (9608) 2.7-3.7%. Disposable nappies (9619) are subject to duties of up to 10.5%.
How to find the correct CN code in Chapter 96?
You must first exclude classification under more specific chapters. Then determine the material and function of the goods. Chapter 96 is residual in nature and covers goods not classified elsewhere.
Useful tools & resources
Customs calculators
Related glossary terms