U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time
The tariff classification of plastic desktop office articles from China.
NY J89320 October 7, 2003 CLA-2-39:RR:NC:SP:221 J89320 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Paul Vroman Danzas AEI Customs Brokerage Services 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of plastic desktop office articles from China. Dear Mr. Vroman : In your letter dated September 23, 2003, on behalf of Royal Alliance Inc., you requested a tariff classification ruling. Photographs were provided with your letter. The plastic desktop office articles include a pen cup, pen tray, magazine file, CD holder, desktop drawer (style 1), desktop drawer (style 2), and desktop drawer (style 3). The applicable subheading for the plastic desktop articles 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division