U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.10.0000
$24.8M 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 2026-04-30 · Updates monthly
The tariff classification of plastic book covers from HongKong.
NY 878316 September 25, 1992 CLA-2-39:S:N:N3D:221 878316 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Therese Cannon Lawrence J. Cullen & Associates, Inc. 147-48 175 Street Jamaica, New York 11434 RE: The tariff classification of plastic book covers from Hong Kong. Dear Ms. Cannon: In your letter dated August 20, 1992, on behalf of Waldor Products Inc., you requested a tariff classification ruling. The sample submitted with your follow-up request, which was received on September 16, 1992, is a bifold cover made of plastic sheeting, measuring approximately 6 inches by 3 1/2 inches in its folded condition. The interior incorporates a pocket heat sealed onto each side to accomodate the insertion of a weekly planner. The applicable subheading for the plastic cover will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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