Base
8657801991-08-08New YorkClassification

The tariff classification of plastic scissors from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3926.10.0000

$25.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

34 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of plastic scissors from Taiwan.

Ruling Text

NY 865780 August 8, 1991 CLA-2-39:S:N:N3G:221 865780 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Maureen Hannah Atlantic Customs Brokers, Inc. 1975 Linden Boulevard Elmont, NY 11003 RE: The tariff classification of plastic scissors from Taiwan. Dear Ms. Hannah: In your letter dated July 30, 1991, on behalf of Acme United Corp., you requested a tariff classification ruling. The scissors, including the cutting edges, are composed entirely of plastics. The applicable subheading for the plastic scissors 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. 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