Base
8075011995-03-22New YorkClassification

The tariff classification of "Pogs", from China.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

3926.90.9890

Compare All →

Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-08 · Updates real-time

Summary

The tariff classification of "Pogs", from China.

Ruling Text

NY 807501 March 22, 1995 CLA-2-39,49:S:N8:234 807501 CATEGORY: Classification TARIFF NO.: 3926.90.9890, 4911.91.4040, 4911.99.8000 Ms. Antoinette Carbone Import Department John T. Raia Customhouse Brokers Airport Industrial Park, Bldg. B4B South Valley Stream, New York 11581 RE: The tariff classification of "Pogs", from China. Dear Ms. Carbone: In your letter dated February 24, 1995, on behalf of your client, Panaria International, Inc., you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The merchandise concerned is "Pogs", originating in China. "Pogs" are circular discs, usually printed, which are sometimes used to play a game, but which are principally used in the United States at this time as collectibles. The "Pogs" represented by the samples submitted are circular discs which measure about 1 5/8 in diameter; three styles are printed (two with pictures or designs only, one with design and text) and the fourth style is not printed, but is molded plastic. Two of the printed styles are essentially of paperboard; the third is essentially of an unidentified base metal. None of the printing appears to be by a lithographic process. The applicable subheading for the metal pog and for the paperboard pog which does not have any printed text, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.8 %. The applicable subheading for the printed paperboard pog, which is printed with text and picture or design, will be 4911.99.8000, HTS, which provides for: Other (than previously enumerated) printed matter. The rate of duty will be 4.4 percent. The applicable subheading for the plastic pogs, which are not printed, but are molded in the piece, will be 3926.90.9890, HTS, which provides for: Other (than certain enumerated) articles of plastics. The rate of duty will be 5.3 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 3926.90.98.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.