The Product
- A craft kit for decorating plastic bookmarks, sold for ages 6 and up.
- Includes 8 plastic bookmarks, 5 packs of multi-colored plastic gem pieces, a plastic tray, a stylus, butcher's twine and an instruction sheet, all packaged together for retail sale.
- The bookmarks are two layers of polypropylene plastic sheeting, about 0.18 mm and 0.45 mm thick.
- Two sizes: a 4 inch square and a 6 by 2 inch rectangle.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| SKU 161-154 Gem Bookmark Kit | HTS 3926.10.0000 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies |
Explanation
CBP treated the kit as a set put up for retail sale under General Rule of Interpretation 3(b). The letter cites Explanatory Note X to GRI 3(b), which describes such a set as at least two different articles that would fall under different headings, put up together to meet a particular need or carry out a specific activity, and packed for sale directly to users without repacking.
A set is classified as if it consisted of the component that gives it its essential character. CBP found that the polypropylene plastic bookmarks impart the kit's essential character, so the kit is classified as the bookmarks are: heading 3926, other articles of plastics, on the line for office or school supplies.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a craft kit for decorating bookmarks, sold together in one retail package?
- Are the bookmarks themselves made of plastic sheeting?
- Are the plastic bookmarks the part that gives the kit its character?
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
N343393, H80642 and L86472 classify plastic bookmarks on the same line, and N293131 puts plastic zip envelopes there too. N353638 covers bookmarks, and N341495, N302858 and N305093 cover an educational kit, a locker accessories kit and a mini supply kit, each with more than one code.
- N343393October 23, 2024Plastic bookmarks from China3926.10.0000
- N341495August 19, 2024Educational kit from China3926.10.0000, 3926.90.9989, 4811.41.2100, 4819.40.0040, 8513.10.2000, 9608.20.0000
- N293131January 29, 2018Plastic Zip Envelopes from China3926.10.0000
- N302858February 27, 2019Locker accessories kit from China3926.10.0000, 3926.90.9990, 8505.19.3000, 9608.00.0020, 9610.00.0000
- N305093July 25, 2019Mini Supply Kit from China3919.10.2030, 3926.10.0000, 4202.99.9000, 8203.40.6000, 8205.59.5560, 8213.00.9000, 8214.10.0000, 8305.20.0000
- H80642May 15, 2001Bookmark from China3926.10.0000
- L86472July 25, 2005Bookmark from China3926.10.0000
- N353638October 3, 2025Bookmarks from China3926.10.0000, 4823.90.6700
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N353980 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