The Product
- A molded plastic pencil pouch with a zipper closure across the top.
- Measures about 8.66 inches long, 3.07 inches wide and 3.15 inches high.
- The retail tag calls it a pencil case.
- Sold online and in retail stores in the back-to-school sections.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Bubble Silicon Pouch (molded plastic pencil pouch) | HTS 3926.10.0000 | Office or school supplies, of plastic |
Explanation
Heading 3926 covers other articles of plastics, and CBP placed the pouch on the line for office or school supplies. The letter says the pouch can be used for more general storage, but the marketing puts the emphasis on school supplies, and the pouch's overall design lends itself to that purpose.
The retail tag calls it a pencil case, and it's sold in back-to-school sections. CBP based the classification on that marketing together with the pouch's physical characteristics.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a pouch made of molded plastic?
- Is it marketed and sold as a pencil case or school supply, such as in back-to-school sections?
- Does its design suit holding pencils and other school supplies?
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
N334595 and N058332 cover pencil cases, N245648 covers a binder pencil pouch, and N332899 and F87527 cover pencil boxes, all on the same line. E83562 covers pencil pouches as well.
- E83562July 16, 1999Pencil pouches from China3926.10.0000, 6307.90.9989
- N332899May 25, 2023Pencil boxes 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
- N058332May 12, 2009Pencil cases from China3926.10.0000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N339537 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