The tariff classification of a crayon sharpener from China.
Issued February 28, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The submitted sample is identified as Mr. Tip Sharpener. It is made of polystyrene and designed in the shape of a crayon character figure that is named Mr. Tip. This sharpener will be used to sharpen the tips of crayons. This product is made entirely of plastic and does not have a metal cutting blade.
CBP rationale
The applicable subheading for the plastic crayon sharpener 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 L82317 February 28, 2005 CLA-2-39:RR:NC:SP:221 L82317 CATEGORY: Classification TARIFF NO. 3926.10.0000 Ms. Wanda Habrial Binney & Smith 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a crayon sharpener from China. Dear Ms. Habrial: In your letter dated January 31, 2005, you requested a classification ruling. The submitted sample is identified as Mr. Tip Sharpener. It is made of polystyrene and designed in the shape of a crayon character figure that is named Mr. Tip. This sharpener will be used to sharpen the tips of crayons. This product is made entirely of plastic and does not have a metal cutting blade. The applicable subheading for the plastic crayon sharpener 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 646-733-3023. 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 →