U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.10.0000
$25.4M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of a telephone message holder fromCanada.
NY 857345 October 31, 1990 CLA-2-39:S:N:N3G:221 857345 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain, New York 12919-9703 RE: The tariff classification of a telephone message holder from Canada. Dear Mr. Baker: In your letter dated October 17, 1990, on behalf of Payge International, Inc., you requested a tariff classification ruling. The telephone message holder consists of a plastic holder and a metal weight. The holder is a novelty give-away item. A simple nudge will rock the holder back and forth, leaving the message waving conspicuously. The applicable subheading for the message holder 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. Goods classifiable under subheading 3926.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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