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Updated September 19, 2026

What is the HTS code for a plastic desk pad?

HTS code

3926.10.0000

CBP classified a double-sided polyurethane plastic desk pad under HTS 3926.10.0000 in ruling N336162. That line covers office or school supplies made of plastic, under heading 3926, other articles of plastics.

  • Made in China
  • CBP ruling N336162
  • November 13, 2023
  • Current
Today's duty from China

The Product

  • A double-sided desk pad made of two sheets of polyurethane plastic, stitched along the edges.
  • Measures 20 by 36 inches and has antimicrobial protection.

CBP's Ruling

ItemHTS codeCBP's description of the line
Desk padsHTS 3926.10.0000Office or school supplies, of plastic

Explanation

Heading 3926 covers other articles of plastics, and CBP placed the desk pad on that heading's line for office or school supplies. The pad is two sheets of polyurethane plastic stitched along the edges.

Does this apply to your product?

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

  • Is it a desk pad?
  • Is it made of plastic sheets, such as polyurethane?

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

N210179 (a writing pad), L89618 (a pad holder), L83237 (a desk set), N332899 (pencil boxes) and L85979 and L87864 (an activity desk) are on the same line. N353638 (bookmarks) and K82004 (desk accessories) also cite this subheading among other codes.

  • N210179April 13, 2012Writing pad from China3926.10.0000
  • N353638October 3, 2025Bookmarks from China3926.10.0000, 4823.90.6700
  • L83237March 30, 2005Desk set from China3926.10.0000
  • L85979July 14, 2005Activity desk from China3926.10.0000
  • L87864October 27, 2005Activity desk from China3926.10.0000
  • L89618January 6, 2006Pad holder from China3926.10.0000
  • N332899May 25, 2023Pencil boxes from China3926.10.0000
  • K82004January 20, 2004Desk accessories from China3924.90.2000, 3924.90.5500, 3926.10.0000
Read CBP's full ruling N336162 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N336162 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