10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a crayon holder.
Issued September 9, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D82126 (September 9, 1998)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The crayon holder, which is composed of ethylene vinyl acetate (EVA) foamed plastic, contains 8 crayons. The holder is shaped like a fish and is designed to stand on a table. The back of the holder is flat, and only one side is recognizable as fish. The advertising literature indicates that the crayon holders are also available in other shapes, such as parrots (CR0003) and dinosaurs (CR0001). You did not state the country of origin. The rate of duty below is the Column I rate for those countries with which the United States has Normal Trade Relations.
CBP rationale
The applicable subheading for the crayon holders 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 D82126 September 9, 1998 CLA-2-39:RR:NC:SP:221 D82126 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Elizabeth Douglass Sourcing Horizons Corp. 8 Valemont Way Summit, NJ 07901 RE: The tariff classification of a crayon holder. Dear Ms. Douglass: In your letter dated September 1, 1998, you requested a tariff classification ruling. A sample (Article Number CR0002) was provided with your letter. The crayon holder, which is composed of ethylene vinyl acetate (EVA) foamed plastic, contains 8 crayons. The holder is shaped like a fish and is designed to stand on a table. The back of the holder is flat, and only one side is recognizable as fish. The advertising literature indicates that the crayon holders are also available in other shapes, such as parrots (CR0003) and dinosaurs (CR0001). You did not state the country of origin. The rate of duty below is the Column I rate for those countries with which the United States has Normal Trade Relations. The applicable subheading for the crayon holders 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
Follow D82126
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.