U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-13 · Updates real-time
The tariff classification of the "R2D2 Art Center" from China.
NY C89645 July 28, 1998 CLA-2-39:RR:NC:SP:221 C89645 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Susan E. Albatal Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of the "R2D2 Art Center" from China. Dear Ms. Albatal: In your letter dated June 22, 1998, you requested a tariff classification ruling. A picture and description were included with your letter. The R2D2 Art Center consists of 6 color pencils, 4 felt tip markers, 4 self-stamping rubber stampers, a paper pad and a paper sticker pad. These items can all be stored within several compartments in the molded plastics R2D2 figure, which also has a built-in pencil sharpener. The components are considered to constitute a set, with the essential character imparted by the robot shaped storage organizer. The applicable subheading for the R2D2 Art Center 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division