HS 392610 Office or school supplies
Quick Answer: Plastic office or school supplies imported under HS 392610 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.3% (MFN), with preferential rates available from various Free Trade Agreement partners. This classification covers a broad range of articles made from plastics, such as rulers, staplers, hole punches, pencil cases, and binders, intended for use in offices or educational settings. Importers should verify specific preferential duty rates applicable to their origin country, as CustomTariffs data indicates significant variations. Customs brokers should ensure accurate product descriptions to avoid misclassification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3926100000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3926100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3926100000 | 5.3% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3926.10?
Imports of Office or school supplies may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 392610 cover?
This subheading covers articles of plastics, not elsewhere specified or included, which are specifically designed for office or school use. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like plastic rulers, pencil cases, staplers, hole punches, and other stationery made predominantly from plastic. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that items such as plastic binders, folders, and desk organizers also fall under this classification, provided they are primarily for office or school purposes.
What falls outside HS 392610?
The following products are excluded from HS 392610: articles of plastics that are specifically classified elsewhere in Chapter 39, such as plastic stationery of heading 3901 to 3914, or plastic writing instruments of heading 9612. For instance, plastic pens are classified under 9608, and plastic paper clips are typically classified under 7317. Items that are not exclusively or primarily for office or school use, even if they are made of plastic and could be used in such settings, are also excluded. For example, general-purpose plastic containers are not covered.
What are common classification mistakes for HS 392610?
A common error is misclassifying items based on their material composition alone, without considering their intended use. For example, a plastic desk organizer that is primarily for household use might be incorrectly classified under 392610. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the item's primary function aligns with "office or school supplies" as defined by the nomenclature and relevant national tariff schedules.
How should importers classify products under HS 392610?
The correct procedure for classifying products under HS 392610 involves a systematic approach. Importers and customs brokers should first examine the product's specific function and intended use, confirming it is for office or school purposes. Next, they must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify that the product is not specifically provided for in another heading. Reviewing Explanatory Notes and seeking a binding ruling from customs authorities is advisable for complex cases to ensure compliance.
How is the duty calculated for products under HS 392610?
A shipment of 1,000 plastic pencil cases, each weighing 50 grams (totaling 50 kg), declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 392610.0000.
Which trade agreements reduce duties for HS 392610?
Several free trade agreements may reduce the applicable duty rate for HS 392610. For instance, under the United States-Mexico-Canada Agreement (USMCA), eligible office and school supplies originating from Canada or Mexico may receive duty-free treatment. Similarly, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also qualify for reduced or zero duties. To claim these preferences, importers typically need to provide a valid certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 392610 (Office or school supplies)?
The Most Favored Nation (MFN) duty rate for HS code 392610 typically ranges from 3.5% to 8.5% ad valorem, depending on the importing country. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 6.5% ad valorem. However, preferential rates are often available. For instance, goods from countries with trade agreements such as Australia (AU), Chile (CL), South Korea (KR), or Singapore (SG) may enter duty-free (0%). It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment. Sources include the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff.
How is the duty calculated for HS code 392610, and can you provide an example?
The duty for HS code 392610 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plastic rulers (classified under 392610) has a customs value of $10,000 USD and the applicable MFN duty rate is 6.5%, the import duty would be $10,000 USD * 0.065 = $650 USD. Some countries may also apply specific duties (e.g., per unit) or a combination of ad valorem and specific duties, so always verify the calculation method in the destination country's tariff.
What criteria determine if an item falls under HS code 392610 for 'Office or school supplies'?
HS code 392610 covers 'Articles of plastics and articles of other materials of heading 3901 to 3914, not elsewhere specified or included, of a kind used in offices or schools'. This generally includes items made primarily of plastic (or other specified materials) that are specifically designed for use in an office or school environment for writing, drawing, organizing, or other administrative or educational tasks. Examples include plastic rulers, protractors, compasses, staplers, hole punches, pencil cases, plastic binders, and certain types of plastic folders. Items not specifically designed for office or school use, or those made from materials other than plastics (unless covered by the broader material headings), would likely be classified elsewhere.
What documentation is typically required for importing goods under HS code 392610?
Standard import documentation for HS code 392610 generally includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under Free Trade Agreements (FTAs). Importers should also be prepared to provide product specifications or technical data sheets if customs authorities require verification of classification or material composition. Compliance with any specific import regulations or product safety standards of the destination country is also essential.
Which major trade agreements commonly offer preferential duty rates for HS code 392610?
Several major trade agreements provide preferential duty rates, often including duty-free entry, for goods classified under HS code 392610. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) for goods originating from Canada and Mexico, and bilateral FTAs with countries such as Chile (CL), South Korea (KR), and Singapore (SG), often result in reduced or zero duties. The European Union's Generalized Scheme of Preferences (GSP) also offers reduced duties for developing countries. Importers should always consult the specific provisions of the relevant trade agreement and ensure their goods meet the rules of origin requirements to benefit from these preferential rates.