HS Code 96159000
Hairpins; Curling Pins, Curling Grips, Etc, And Parts Thereof
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96159000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Hairpins; Curling Pins, Curling Grips, Etc, And Parts Thereof is classified under HS code 96159000, which sits in heading 9615 (Combs, hair-slides and similar; hairpins, curling pins, curling grips and hair curlers and the like, other than those of heading no. 8516 and parts thereof) of chapter 96 (Miscellaneous manufactured articles).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 96159000 in 6 of 6 months, totalling 414,768 kg at an assessable value of BDT 93,812,749. That is an average of BDT 226 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,778th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 97,723 kg | BDT 23,007,585 | BDT 235 |
| January 2026 | 112,879 kg | BDT 26,094,476 | BDT 231 |
| February 2026 | 91,216 kg | BDT 21,192,185 | BDT 232 |
| March 2026 | 44,239 kg | BDT 10,556,163 | BDT 239 |
| April 2026 | 33,190 kg | BDT 6,226,991 | BDT 188 |
| May 2026 | 35,521 kg | BDT 6,735,349 | BDT 190 |
Bonded imports. A further 11,003 kg worth BDT 13,729,346 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 12.8% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 96 contains 54 tariff lines, averaging 60.67%. At 64.25%, 96159000 sits above that average by 3.58 percentage points. It is the 7th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.