WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
96.09 - Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailorsychalks. - Pencils and crayons, with leads encased in a rigid sheath 9609.20 - Pencil leads, black or coloured 9609.90 - Other 9609.10 The articles of this heading are of two types : (A) Those without any covering or simply covered with a rotective band of paper (e.g., chalks, drawmg charcoals, pencil leads, certain crayons, paste s, and slate pencils). P (B) Pencils and crayons, with leads encased in wood or plastics or in some cases in a sheath composed of layers of paper. The composition of pencil leads, chalks, pastels and crayons, etc., varies according to their intended use. The heading includes : (1) Slate pencils of natural or agglomerated slate. (2) Natural chalks in the form of sticks (obtained by sawing or cutting). (3) Prepared chalks, usually made with a basis of calcium sulphate or of calcium sulphate and calcium carbonate, sometimes mixed with colouring matter. (4) Drawing charcoals, obtained usually by calcining spindle-tree wood. (5) Crayons and pastels, usually made of a mixture of chalk or clay, colouting matter, shellac or wax, spirit and turpentine. (6) Pencils and crayons, with leads encased in a rigid sheath. (7) Pencil leads (e.g., black leads, composed of a mixture of gra hite and cla ; coloured leads, consisting of metallic oxides or other mineral pigments corn ined with c ay, chalk or wax; indelible or copying leads, composed of clay tinted with a dye, such as anillne or fuchsine). % ?' (8) Litho-crayons, with a basis of lamp black, wax, soap and tallow. (9) '' Ceramic " crayons, with a basis of vitrifiable colours, fats, cocoa butter, wax,etc. The heading includes pencils incorporating erasers or other fittings. It also covers tailors' chalks (which are composed of steatite). The heading does not cover : (a) Chalk in the crude state (heading 25.09). (b) Medicinal pencils (e.g., anti-migraine) (heading 30.04). (c) Pencils for cosmetic or toilet uses (e.g., eyebrow pencils, styptic pencils) (heading 33.04 or 33.07). (d) Billiard chalks (heading 95.04).
1.- This Chapter does not cover : (a) Pencils for cosmetic or toilet uses (Chapter 33); (b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); (c) Imitation jewellery (heading 71.17); (d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles; (f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18)); (g) Articles of Chapter 91 (for example, clock or watch cases); (h) Musical instruments or parts or accessories thereof (Chapter 92); (ij) Articles of Chapter 93 (arms and parts thereof); (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); (l) Articles of Chapter 95 (toys, games, sports requisites); or (m) Works of art, collectors' pieces or antiques (Chapter 97). 2.- In heading 96.02 the expression “vegetable or mineral carving material” means : (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); (b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. 3.- In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4.- Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.