HS Code for Pens
Pens are classified under HTS heading 9608, which covers ball point pens, felt- and porous-tipped pens and markers, fountain and other pens, propelling or sliding pencils, sets, and parts. The subheading depends on the writing mechanism: ballpoint pens (9608.10), markers and felt-tips (9608.20), fountain and other pens (9608.30), mechanical pencils (9608.40), pen sets (9608.50), and refills and parts (9608.99). Several lines carry compound duty rates that combine a small per-unit charge with an ad valorem percentage, so the writing mechanism drives both the code and the rate.
HTS Codes for Pens
| HTS Code | Description | Duty Rate |
|---|---|---|
| 9608.10.00.00 | Ball point pens Ballpoint pens (most common consumer pens) | 0.8¢ each + 5.4% |
| 9608.20.00.00 | Felt-tipped and other porous-tipped pens and markers Markers, highlighters, felt-tip and porous-tip pens | 4% |
| 9608.30.00.00 | Fountain pens, stylograph pens and other pens Fountain pens, rollerball and other pens | 0.4¢ each + 2.7% |
| 9608.40.80.00 | Propelling or sliding pencils - other Mechanical pencils | Free |
| 9608.50.00.00 | Sets of articles from two or more of the foregoing subheadings Pen/pencil gift sets combining items from 9608.10 - 9608.40 | Rate applicable to each article in the set |
| 9608.99.40.00 | Parts, refills and other articles of heading 9608 Refills, nibs, cartridges and pen parts | Free |
How to Approach Classification for Pens
Pens and similar writing instruments are associated with heading 9608 of the Harmonized Tariff Schedule, which is organized by the type of writing mechanism.
Ball point pens point toward 9608.10 and are the most common consumer category. Felt-tipped and other porous-tipped pens and markers, including highlighters, point toward 9608.20. Fountain pens, stylograph pens and other pens (including rollerball pens that are not ball point) point toward 9608.30. Propelling or sliding (mechanical) pencils point toward 9608.40.
Two further provisions are easy to overlook. Sets that combine articles from two or more of the above subheadings (a common gift configuration such as a pen-and-pencil set) point toward 9608.50, and under the tariff's set rule the applicable duty is the rate that would apply to each article in the set considered separately. Refills, nibs, cartridges and other parts point toward the parts provision at 9608.99.
The duty structure is worth noting because several lines carry compound rates that combine a small per-unit charge with an ad valorem percentage. Ball point pens, for example, carry a per-pen charge plus a percentage of value, while markers carry a flat percentage. Reviewing the writing mechanism first identifies both the subheading and the rate structure that goes with it.
Duty Rate Overview
Duty treatment varies by writing mechanism. Ball point pens (9608.10) carry a compound rate of about 0.8¢ each plus 5.4%, fountain and other pens (9608.30) about 0.4¢ each plus 2.7%, and felt-tipped pens and markers (9608.20) a flat rate of about 4%. Mechanical pencils (9608.40) and pen parts and refills (9608.99) are duty-free. Pen sets (9608.50) take the rate applicable to each article in the set considered separately. Free trade agreement rates may reduce or eliminate the ad valorem component for qualifying origins.