The Product
- Collapsible cylindrical pencil case made of molded silicone plastic, about 3 inches across.
- Stands about 5.5 inches tall collapsed and about 8.5 inches tall expanded.
- The domed top zips closed and is shaped with the eyes, mouth, ears and other features of an animal. Three styles differ only in color and animal.
- A small elastic loop inside holds an eraser, and an aluminum carabiner clip on the outside lets a child attach the case to a backpack.
- Its hang tag calls it a collapsible pencil case.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Collapsible plastic pencil case, item 37541401 | HTS 3926.10.0000 | Office or school supplies, of plastic |
Explanation
Heading 3926 covers other articles of plastics, and CBP placed the pencil case on the line within it for office or school supplies. CBP relied on the marketing and physical characteristics of the case: it is a molded silicone plastic case that zips closed, holds an eraser in an inside loop, and carries a hang tag naming it a collapsible pencil case.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a pencil case made of plastic, such as silicone?
- Is it marketed and labeled as a pencil case?
- Does it zip closed to hold pencils and an eraser?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.10.0000 | ✓ Still in the schedule | Heading 3926 › Office or school supplies | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
CBP put pencil cases (N058332), pencil boxes (N332899, F87527), pencil pouches (N339537) and a binder pencil pouch (N245648) on the same line, along with CD storage cases (K82139) and a desk pad (N336162). N353638 covers bookmarks.
- N058332May 12, 2009Pencil cases from China3926.10.0000
- N332899May 25, 2023Pencil boxes from China3926.10.0000
- N339537April 19, 2024Pencil pouches 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
- K82139January 27, 2004CD storage cases from China3926.10.0000
- N336162November 13, 2023Desk pad from China3926.10.0000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334595 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