The tariff classification of erasers from China.
Issued February 27, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
Item number 997659 is described as “Puzzle Erasers”. The item is an eighteen piece set of Puzzle Erasers. The erasers are composed of thermoplastic rubber and measure approximately 1/5 inch by 1/8 inch. They are in assorted colors blue, green, orange, yellow, pink and purple with three of each color. The interlocking pieces can be assembled in different combinations to form multitudinous shapes and figures. A diagram with four sample shapes is included. The erasers and diagram are packaged in a plastic container measuring approximately 2¼ inches in height and 3¼ inches in diameter. The erasers are intended to be used by children ages three and up.
CBP rationale
The applicable subheading for the Puzzle Erasers 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
N261570 February 27, 2015 CLA-2-39:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. David Prata OHL International at CVS Health 1 CVS Drive, Mail Code 1049 Woonsocket, RI 02895 RE: The tariff classification of erasers from China. Dear Mr. Prata: In your letter dated February 2, 2015 on behalf of CVS Health, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 997659 is described as “Puzzle Erasers”. The item is an eighteen piece set of Puzzle Erasers. The erasers are composed of thermoplastic rubber and measure approximately 1/5 inch by 1/8 inch. They are in assorted colors blue, green, orange, yellow, pink and purple with three of each color. The interlocking pieces can be assembled in different combinations to form multitudinous shapes and figures. A diagram with four sample shapes is included. The erasers and diagram are packaged in a plastic container measuring approximately 2¼ inches in height and 3¼ inches in diameter. The erasers are intended to be used by children ages three and up. The applicable subheading for the Puzzle Erasers 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. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner 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 →