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Updated September 19, 2026

What is the HTS code for a pen and pencil holder?

HTS code

3926.10.0000

CBP classified a pen and pencil holder shaped like a miniature golf bag under HTS 3926.10.0000 in ruling N335457. That line covers office or school supplies of plastic. CBP found that the plastic inner cup is the functional part of the holder and the textile golf bag is mainly decorative.

  • Made in Vietnam
  • CBP ruling N335457
  • October 17, 2023
  • Current
Today's duty from Vietnam

The Product

  • A pen and pencil holder made to look like a miniature golf bag, sold as a desk accessory for golf enthusiasts.
  • The inner core of the cup is plastic.
  • The outer portion is mostly woven polyurethane textile, detailed as a small-scale model of a golf bag.

CBP's Ruling

ItemHTS codeCBP's description of the line
Pen holdersHTS 3926.10.0000Office or school supplies, of plastic

Explanation

The request asked whether the holder is a made up textile article of heading 6307 or an office or school supply of plastics under heading 3926. CBP found that the plastic forming most of the inner cup makes up the functional portion of the pen holder, and that the textile golf bag is primarily decorative. CBP therefore placed the holder under heading 3926, other articles of plastics, on the line for office or school supplies.

Headings CBP ruled out

  • heading 6307, other made up textile articles: CBP found the woven polyurethane textile golf bag primarily decorative, with the plastic cup doing the work of holding the pens.

Does this apply to your product?

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

  • Is it a holder for pens and pencils used as a desk accessory?
  • Is the inner cup that holds the pens made of plastic?
  • Is any textile covering decorative rather than the part that holds the pens?

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 Vietnam 

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

Related rulings

Ruling 876805 put a pencil holder set on the same line, and K85414 covers a pen stand and a pen holder. N332899, N334595 and N339537 place pencil boxes, pencil cases and pencil pouches on the same line.

  • N332899May 25, 2023Pencil boxes from China3926.10.0000
  • N339537April 19, 2024Pencil pouches from China3926.10.0000
  • N334595August 23, 2023Pencil cases from China3926.10.0000
  • N333383June 13, 2023Stone paper legal pads from China and Vietnam3926.10.0000
  • 876805August 11, 1992Pencil holder set fromThailand3926.10.0000
  • I88312November 25, 2002Knockdown CD holder from China or Vietnam3926.10.0000
  • K85414May 12, 2004Pen stand and a pen holder from China3926.10.0000, 3926.90.9880
  • N306073September 17, 2019Plastic pencil box and a mini-figure toy from China3926.10.0000, 9503.00.0073
Read CBP's full ruling N335457 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N335457 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