Chapter 96 is the miscellaneous manufactured articles chapter in the HS classification system, covering a wide range of goods, including worked animal carving materials and articles thereof (such as ivory, bone, horn, etc.), articles of vegetable carving materials, brushes, brooms, sieves, hand sieves, buttons, slide fasteners, ballpoint pens, pencils, crayons, typewriter ribbons, lighters, smoking pipes, combs, hairpins, scent sprays, and various miscellaneous manufactured articles not elsewhere specified. This chapter is characterized by a diverse range of goods, mostly daily consumer goods and handicrafts, and its boundaries with other chapters require careful identification. Heading 9603 covers various brushes, brooms, mops, feather dusters, dusters, and certain unmounted brush bristles and brush-making materials. Specifically, it includes: brooms, brushes (including brushes constituting parts of machines, appliances, or vehicles), hand-operated floor sweepers, mops, feather dusters, dusters; and bundles or tufts of bristles, hair, feathers, etc.; as well as unmounted bristles, hair, feathers and their tips and stems. However, heading 9603 does not include certain special-purpose brushes, such as paintbrushes (9603.30), toothbrushes (9603.21), etc. HS code 960350 is a 6-digit subheading. The first 2 digits '96' represent Chapter 96 (miscellaneous manufactured articles), covering brushes, buttons, slide fasteners, etc. The 3rd-4th digits '03' represent heading 9603, i.e., various brushes, brooms, mops, feather dusters, etc. The 5th-6th digits '50' represent subheading 960350, specifically 'other brushes constituting parts of machines, appliances or vehicles'? Wait, the original says 'other decorative brushes and similar articles'. Let me re-read: '第5-6位“50”代表子目960350，具体为“其他装饰用刷及类似品”。' So it's 'other decorative brushes and similar articles'. This subheading is under heading 9603, excluding other named subheadings (such as 9603.10, 9603.21, 9603.29, 9603.30, 9603.40, 9603.90), specifically for decorative brushes and similar articles. Therefore, the full meaning of 960350 is: brushes and similar articles for decorative purposes, not named in other subheadings. The product is classified under 960350 because it is a brush article and its use is decorative. If it were a paintbrush, it would be classified under 960330; if a toothbrush, under 960321; if a machine brush, under 960350 (but machine brushes are usually classified under 960350? Actually, machine brushes are classified under 960350? Need to confirm: 960350 is other decorative brushes, machine brushes should be under 960390? According to HS notes, 960350 is other decorative brushes and similar articles, while 960390 is other brushes. Therefore, decorative brushes, if not specifically named, are classified under 960350. If they are personal brushes (such as hairbrushes), they are classified under 960329? Actually, 960329 is other shaving brushes, hairbrushes, etc. So decorative brushes need to be distinguished from personal brushes, paintbrushes, etc.

China customs codes and rates under this heading (Source: State Taxation Administration 2026C Export Rebate Library): Product names are the official Chinese customs declaration names. 96035011（作为机器、器具零件的）VAT 13%, Export Rebate 13.00%, Unit 个. 96035019（作为车辆零件的金属丝）VAT 13%, Export Rebate 13.00%, Unit 个. 9603509110（濒危动物毛制作为机器）VAT 13%, Export Rebate 0.00%, Unit 个. 9603509190（其他作为机器、器具零）VAT 13%, Export Rebate 13.00%, Unit 个. 9603509910（濒危动物毛制作为车辆）VAT 13%, Export Rebate 0.00%, Unit 个. 9603509990（其他作为车辆零件的其）VAT 13%, Export Rebate 13.00%, Unit 个.