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96.09 ‑ Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks.
The articles of this heading are of two types :(A) Those without any covering or simply covered with a protective band of paper (e.g., chalks, drawing charcoals, pencil leads, certain crayons, pastels, and slate pencils). (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, colouring 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 graphite and clay; coloured leads, consisting of metallic oxides or other mineral pigments combined with clay, chalk or wax; indelible or copying leads, composed of clay tinted with a dye, such as aniline 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).
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