U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-27 · Updates real-time
The tariff classification of a menu holder from China
N246444 October 23, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Erol Fikri George Patton Associates, Inc. dba Displays2go 55 Broad Common Road Bristol, RI 02809 RE: The tariff classification of a menu holder from China Dear Mr. Fikri: In your letter dated September 17, 2013, you requested a tariff classification ruling. A sample was provided with your letter and is being returned as requested. The product is described as an illuminated menu holder, SKU #2LDMU5511. The menu holder is a bi-fold design that measures 14-1/2 inches in length by 7-1/4 inches in width by 5/8 inch in depth in its folded condition. The exterior is composed of polyurethane plastic sheeting. The interior lights up with LED backlighting when the folder is opened. It is designed to facilitate the reading of menus in dark restaurants and clubs. The applicable subheading for the illuminated menu holder, SKU #2LDMU5511, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.