U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3926.10.0000
$25.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of notebook pouches, erasers, andstampers from China.
NY 874137 May 19, 1992 CLA-2-39:S:N:N3G:221 874137 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 9611.00.0000 Mr. Fred Shapiro Fasco (USA) Ltd. 2 Three Gables Road Morris TWP, NJ 07960 RE: The tariff classification of notebook pouches, erasers, and stampers from China. Dear Mr. Shapiro: In your letter dated April 30, 1992, you requested a tariff classification ruling. The notebook pouches and erasers are composed of polyvinyl chloride. The pouches are used to hold small office and school supplies, such as pens, pencils, erasers and rulers. The pouches have holes punched into them so that they can be placed in 3- ring binders. The stampers are hand stamps designed to form an impression, in this case an image of characters from a television show. The remainder of the items will be answered in separate rulings. The applicable subheading for the notebook pouches and 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. The applicable subheading for the stampers will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand. 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