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The tariff classification of an activity school box from China
Issued April 30, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N252027 (April 30, 2014)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
It is a lidded, hinged box made of molded plastics that measures approximately 8” (L) x 4.5” (W) x 2” (D). The interior is not fitted but the box is sized to hold school supplies such as pens, pencils, markers, crayons and scissors. The box is imported empty. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the activity school box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: office or school supplies.
Full text
N252027 April 30, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an activity school box from China Dear Ms. Davenport: In your letter dated March 31, 2014, you requested a tariff classification ruling. The sample provided with your letter is identified as an activity school box, SKU #13646201. It is a lidded, hinged box made of molded plastics that measures approximately 8” (L) x 4.5” (W) x 2” (D). The interior is not fitted but the box is sized to hold school supplies such as pens, pencils, markers, crayons and scissors. The box is imported empty. The sample is being returned as you requested. The applicable subheading for the activity school box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: office or school supplies. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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