The Product
- A plastic ticket dispenser with stand, sold with a roll of 99 paper tickets and a digital board that shows the number being served.
- The digital board runs on two AAA batteries, not included. The dispenser has no other mechanical or electrical parts.
- About 5 3/8 inches tall, with a red and white "PLEASE TAKE A NUMBER" sign on top.
- Intended as a novelty office item.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Desktop ticket dispenser | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
The requester argued the set should be classified under GRI 3(c), taking the heading that comes last in the schedule, which would have been the digital board's. CBP disagreed and applied GRI 3(b), essential character, finding that the plastic ticket dispenser gives the set its essential character. The letter points to the packaging, which describes the product as a desktop ticket dispenser, and finds the digital board plays a subordinate role while the dispenser supplies most of the product's novelty.
Treated as an article of plastic that isn't more specifically covered elsewhere, the dispenser falls under heading 3926, other articles of plastics, on its residual line.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a desktop ticket dispenser made of plastic?
- Does it come with a roll of paper tickets and a battery-operated board showing the number served?
- Is the plastic dispenser the main part, with the digital board playing a lesser role?
- Is it sold as a novelty office item?
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 |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N359131 covers accessories and N312018 a plastic waste bag dispenser, both under heading 3926, other articles of plastics. N325854 (a cellphone case), N328944 (a plastic pipette), N332780 (a plastic wheel) and N333374 (a plastic bin) also sit on that heading's residual lines.
- N359131March 6, 2026Accessories from China3926.90.9989, 6117.80.8730, 6212.90.0030
- N312018May 29, 2020Plastic waste bag dispenser from China3926.90.9990
- N325854May 16, 2022Cellphone case from China3926.90.9985
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
- N325536May 5, 2022Plastic gasket from China3926.90.4590
- N332822May 31, 2023Three inflatable articles from China3926.90.7500
- N333374June 15, 2023Plastic bin from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N352221 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