CLA-2-39:OT:RR:NC:N4:422
9609.90.8000
Mr. Chase Kramer
Eros Hosiery Co. of Delaware Valley, Inc.
1430 County Line Road
Huntingdon Valley, PA 19006
RE: The tariff classification of school supply kits from China
Dear Mr. Kramer:
In your letter dated December 9, 2025, you requested a tariff classification ruling. Samples and a component
weight and value breakdown sheet were submitted along with your request and will be retained by this office.
The items are referred to as school supply kits. SKU: 105-ELM6 is a 7-piece basic school supply kit and
SKU: 105-HS5 is a 5-piece high school supply kit. Each kit contains a zippered pencil pouch. The mesh
window panel of each pencil pouch is made of a clear polyvinyl chloride (PVC) plastic material with a
polyester mesh layer. The border of each pencil pouch is made of 100% polyester textile. Both plastic pencil
pouches contain three holes for insertion into a loose-leaf binder. Each plastic pencil pouch measures
approximately 9.75 inches long by 7.25 inches high as measured at its widest points.
SKU: 105-ELM6, 7-piece basic school supply kit is comprised of the following articles: (1) green plastic
pencil pouch, (1) blunt-tip safety scissors, (8) wax crayons, (1) styrene-butadiene rubber (SBR) pink eraser,
(1) glue stick, (1) handheld pencil sharpener, and (4) #2 pencils. You have indicated that the items are all
packaged together and intended for wholesale sale to student support organizations.
SKU: 105-HS5, 5-piece high school supply kit is comprised of the following articles: (1) pink plastic pencil
pouch, (3) black ball point pens, (3) blue ball point pens, (5) #2 pencils, (2) yellow felt tipped highlighters,
and (1) synthetic rubber pink eraser.
You propose classification of both school supply kits in subheading 4202.32.1000, Harmonized Tariff
Schedule of the United States (HTSUS). You believe the essential character of the kits are the plastic pencil
pouches. However, we disagree. The zippered pencil pouches with holes for insertion into looseleaf binders
are classified in heading 3926. Please see HQ rulings 959402 and HQ ruling 960152. Therefore,
classification in subheading 4202.32.1000 is precluded.
The applicable heading for both zippered plastic pencil pouches for SKU: 105-ELM6 for the 7-piece basic
school supply kit and SKU: 105-HS5 for the 5-piece high school supply kit will be in heading 3926, HTSUS.
The classification of sets is governed by General Rule of Interpretation (GRI) 3(b). Harmonized System
Explanatory Note (X) to GRI 3(b) states that the term “goods put up in sets for retail sale” refers to goods
that (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b)
consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up
in a manner suitable for sale directly to users without repacking.
The 7-piece basic school supply kit, SKU: 105-ELM6, does consist of multiple articles classifiable under
separate headings. It is packaged together for retail sale. Therefore, it fulfills the requirements of (a) and (c)
above. However, we find that it fails (b). The articles included within the school supply kit do not meet a
particular need and can be utilized to carry out a number of different activities. As a result, the school supply
kit is not classified as a set, and the individual components would have to be classified separately.
The applicable subheading for the glue stick will be 3506.10.5000, HTSUS, which provides for products
suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight
of 1 kg: other. The general rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the green plastic pencil pouch will be 3926.10.2000, HTSUS, which provides
for other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school
supplies. The general rate of duty will be 5.3% percent ad valorem.
The applicable subheading for the styrene-butadiene rubber (SBR) pink eraser will be 4016.92.0000, HTSUS,
which provides for Other articles of vulcanized rubber, other than hard rubber: Other: Erasers. The general
rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the blunt-tip safety scissors will be 8213.00.9000, HTSUS, which provides for
scissors, tailors' shears and similar shears, and blades and other base metal parts thereof: Valued over
$1.75/dozen: Other (including parts). The general rate of duty is 3¢ each plus 3% ad valorem.
The applicable subheading for the handheld pencil sharpener will be 8214.10.0000, HTSUS, which provides
for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing
knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts
thereof: Paper knives, letter openers, erasing knives, pencil sharpeners (non-mechanical) and blades and other
parts thereof. The general rate of duty will be 0.3¢ each plus 4.2% ad valorem.
The applicable subheading for the #2 pencils will be 9609.10.0000, HTSUS, which provides for pencils
(other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing
chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The general rate of duty
will be 14 cents per gross plus 4.3 percent ad valorem.
The applicable subheading for the wax crayons will be 9609.90.8000, HTSUS, which provides for pencils
(other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing
chalks and tailors’ chalks: Other: Other. The general rate of duty will be free.
The applicable subheading for the SKU: 105-HS5, 5-piece high school supply kit will be 3926.10.2000,
HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914:
Office or school supplies. The general rate of duty will be 5.3% percent ad valorem.
Pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you
contact the International Trade Commission at: Office of Antidumping Investigations Import Administration
International Trade Commission U.S. Department of Commerce 14th Street and Constitution Avenue, N.W.
Washington, D.C. 20230. For your information, you can view a list of current AD/CVD cases at the United
States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and
countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the
AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
The 5-piece high school supply kit, SKU: 105-HS5 will be classified by GRI 3(b). The essential character of
the school supply kit by weight and value is the pink plastic pencil pouch. Therefore, the kit will be classified
in heading 3926.
The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience
and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division