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Updated September 19, 2026

What is the HTS code for a stone paper legal pad?

HTS code

3926.10.0000

CBP classified a stone paper legal pad under HTS 3926.10.0000 in ruling N333383. That line covers office or school supplies of plastics. The pad's sheets are stone paper, a polyethylene plastic filled mostly with calcium carbonate, and CBP treated the plastic as the component that prevails in importance.

  • Made in China or Vietnam
  • CBP ruling N333383
  • June 13, 2023
  • Current
Today's duty from China

The Product

  • A legal pad of 50 lined sheets, each 8.5 by 11 inches.
  • The sheets are stone paper: polyethylene plastic formulated with a high percentage of calcium carbonate filler.
  • By composition, 70% to 80% calcium carbonate and 20% to 30% polyethylene plastic.

CBP's Ruling

ItemHTS codeCBP's description of the line
Stone paper legal padHTS 3926.10.0000Office or school supplies, of plastic

Explanation

Heading 3926 covers other articles of plastics, and CBP placed the legal pad on the line for office or school supplies of plastic. The pad's sheets are stone paper, made of polyethylene plastic formulated with a high percentage of calcium carbonate filler.

CBP noted that in two earlier rulings, N210179 and N213137, it had classified notebooks and pads of stone paper as if the plastic component prevailed in importance, and it followed those rulings here.

Does this apply to your product?

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

  • Is it a legal pad or writing pad of lined sheets?
  • Are the sheets stone paper, made of polyethylene plastic with calcium carbonate filler?

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 Today's duty from Vietnam 

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

Related rulings

N213137, on stone paper notebooks, is on the same line and is one of the two earlier rulings the letter cites, with N210179. The other rulings on this line cover pencil boxes (N332899), a desk pad (N336162), portable workstations (N323451), pencil pouches (N339537), erasers and sharpeners (N329026) and pencil cases (N334595); N353638, on bookmarks, names this line among others.

  • N213137May 8, 2012“Stone Paper Notebooks” from China3926.10.0000
  • N353638October 3, 2025Bookmarks from China3926.10.0000, 4823.90.6700
  • N332899May 25, 2023Pencil boxes from China3926.10.0000
  • N336162November 13, 2023Desk pad from China3926.10.0000
  • N323451January 11, 2022Portable workstations from China3926.10.0000
  • N339537April 19, 2024Pencil pouches from China3926.10.0000
  • N329026November 7, 2022Erasers and sharpeners from China3926.10.0000
  • N334595August 23, 2023Pencil cases from China3926.10.0000
Read CBP's full ruling N333383 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N333383 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