The tariff classification of a pencil case set from China.
Issued March 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The pencil case set (style number 1307-6124) consists of three pencils, two erasers, a pencil sharpener and a pencil case composed of molded plastics. As imported, these items are packaged together for retail sale. The essential character is imparted by the pencil case. As you requested, your sample is being returned.
CBP rationale
The applicable subheading for the pencil case set 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 D88792 March 17, 1999 CLA-2-39:RR:NC:SP:221 D88792 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a pencil case set from China. Dear Mr. Maher: In your letter dated March 1, 1999, on behalf of Roseart Industries, you requested a tariff classification ruling. A sample was provided with your letter. The pencil case set (style number 1307-6124) consists of three pencils, two erasers, a pencil sharpener and a pencil case composed of molded plastics. As imported, these items are packaged together for retail sale. The essential character is imparted by the pencil case. As you requested, your sample is being returned. The applicable subheading for the pencil case set 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 212-637-7034. 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 →