High value ball point pens (US $ 100 and above c.i.f. per unit)
High-value ball point pens, c.i.f. US $100 and above per unit
HSN 9608 10 91 (high-value ball point pens, c.i.f. USD 100 and above per unit) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other ball point pens, felt-tipped pens, and writing instruments within Chapter 96 may be classified under sibling tariff lines distinguished by unit value or pen type, and classification accuracy determines which line — and any associated compliance — applies.
The c.i.f. unit-value threshold that defines this tariff line — USD 100 and above — means that a misdeclared invoice price can shift the classification to a lower-value sibling line, or vice versa, inviting scrutiny on both valuation and classification. Customs re-classification on examination triggers retrospective duty recovery and may result in detention pending resolution. Importers should ensure that commercial invoices reflect the actual transaction value per unit and that the declared c.i.f. figure is defensible against comparable market data.