The tariff classification of a school box from Taiwan.
Issued February 24, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The school box (Item #W-68-P-7777) is composed of molded plastics. It is rectangular and measures approximately 8 1/4 inches in length, 5 inches in width and 2 1/2 inches in thickness. The box has a snap-close lid. The box does not have a handle, and there are no compartments. The box is meant to hold school supplies, such as pens, pencils, erasers, rulers and compasses.
CBP rationale
The applicable subheading for the School Box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies.
Full text
NY C84254 February 24, 1998 CLA-2-39:RR:NC:SP:221 C84254 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Rosy Curbelo Almacenes Pitusa Call Box 839 Hato Rey Station San Juan, P.R. 00919-0839 RE: The tariff classification of a school box from Taiwan. Dear Ms. Curbelo: In your letter dated December 17, 1997, you requested a tariff classification ruling. The school box (Item #W-68-P-7777) is composed of molded plastics. It is rectangular and measures approximately 8 1/4 inches in length, 5 inches in width and 2 1/2 inches in thickness. The box has a snap-close lid. The box does not have a handle, and there are no compartments. The box is meant to hold school supplies, such as pens, pencils, erasers, rulers and compasses. The applicable subheading for the School Box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →