The tariff classification of a desktop ticket dispenser from China.

N352221
August 27, 2025
CLA-2-39:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.90.9989; 9903.01.24; 9903.01.25; 9903.88.15
Long Vu Walgreen Co. 106 Wilmot Road, MS 3163 Deerfield, IL 60015 RE: The tariff classification of a desktop ticket dispenser from China. Dear Mr. Vu: In your letter dated August 10, 2025, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as a desktop ticket dispenser, Walgreens Item Code 652117. It is intended to serve as a novelty office item and includes the plastic dispenser with stand, a roll of 99 paper tickets, and a digital board that shows the number being served. The digital board is battery operated with two AAA batteries (not included). We note this dispenser lacks any additional mechanical or electrical components. It measures about 5 3/8 inches tall and features a “PLEASE TAKE A NUMBER” rectangular sign in red and white colors on the top. In your request, you stated that you believe this set should be classified utilizing General Rule of Interpretation (GRI) 3(c), with the digital board coming last in tariff. We disagree. We hold the opinion that it is the plastic ticket dispenser which imparts the essential character, GRI 3(b) noted. We look to the fact this product is described as a “Desktop Ticket Dispenser” on the packaging and that the digital board serves a subordinate role to the dispenser which provides the most overall novelty to this product. As the desktop ticket dispenser, Walgreens Item Code 652117, would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings

9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 3926.90.9989, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 3926.90.9989, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3926.90.9989, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9989, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division