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Updated September 19, 2026

What is the HTS code for a plastic pencil box?

HTS code

3926.10.0000

CBP classified a molded polypropylene pencil box with a hinged lid under HTS 3926.10.0000 in ruling N332899. That line covers office or school supplies of plastic. CBP relied on the box's marketing and physical design, which point to school supplies even though the box can hold other things.

  • Made in China
  • CBP ruling N332899
  • May 25, 2023
  • Current
Today's duty from China

The Product

  • Molded box of 100% polypropylene plastic, measuring 8.5 by 5.9 by 2.4 inches.
  • Hinged lid that secures closed.
  • A retail sticker on the lid labels it a pencil and storage box.
  • Marketed mainly for school supplies, though it can be used for general storage.

CBP's Ruling

ItemHTS codeCBP's description of the line
Plastic pencil boxHTS 3926.10.0000Office or school supplies, of plastic

Explanation

CBP placed the box under heading 3926, other articles of plastics, on the line for office or school supplies. The letter says the box can be used for general storage, but its marketing puts the emphasis on school supplies and its overall design lends itself to that purpose.

CBP based the classification on that marketing and on the box's physical characteristics: a molded polypropylene box with a hinged lid, sold with a sticker calling it a pencil and storage box.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a box made of molded plastic?
  • Does it have a hinged lid that closes?
  • Is it marketed and designed mainly for school supplies such as pencils?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3926.10.0000✓ Still in the scheduleHeading 3926 › Office or school suppliesToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

F87527 classifies a pencil box, and N334595 and N058332 classify pencil cases, all on the same line. N339537 and N245648 cover pencil pouches on the same line, and E83562 covers pencil pouches as well.

  • N339537April 19, 2024Pencil pouches from China3926.10.0000
  • N334595August 23, 2023Pencil cases from China3926.10.0000
  • N353638October 3, 2025Bookmarks from China3926.10.0000, 4823.90.6700
  • F87527June 13, 2000Pencil box from China3926.10.0000
  • N245648September 23, 2013Binder pencil pouch from China3926.10.0000
  • N336162November 13, 2023Desk pad from China3926.10.0000
  • E83562July 16, 1999Pencil pouches from China3926.10.0000, 6307.90.9989
  • N058332May 12, 2009Pencil cases from China3926.10.0000
Read CBP's full ruling N332899 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332899 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms