{
  "summary": "HS code 3926.10 covers office or school supplies. It sits in heading 39.26 (other articles of plastics and articles of other materials of headings 39.01 to 39.14) in chapter 39 (plastics and articles thereof). Other goods of heading 39.26 are classified under 3926.20 (articles of apparel and clothing accessories (including gloves, mittens and mitts)), 3926.30 (fittings for furniture, coachwork or the like), 3926.40 (statuettes or other ornamental articles) and 3926.90 (other).",
  "updatedAt": "2026-10-13",
  "facts": [
    {
      "label": "HS code",
      "value": "3926.10",
      "source": "border.bot release GLOBAL:hs #1"
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    {
      "label": "Covers",
      "value": "Office or school supplies",
      "source": "border.bot release GLOBAL:hs #1"
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    {
      "label": "Heading",
      "value": "39.26: Other articles of plastics and articles of other materials of headings 39.01 to 39.14",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/3926"
    },
    {
      "label": "Chapter",
      "value": "39: Plastics and articles thereof",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/39"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Duty rates",
      "value": "Set by each country’s tariff",
      "source": null,
      "url": "https://staging.border.bot/countries"
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  ],
  "faq": [
    {
      "question": "What does HS code 3926.10 cover?",
      "answer": "HS code 3926.10 covers office or school supplies."
    },
    {
      "question": "Which heading and chapter is HS code 3926.10 in?",
      "answer": "HS code 3926.10 is in heading 39.26 (other articles of plastics and articles of other materials of headings 39.01 to 39.14) in chapter 39 (plastics and articles thereof)."
    },
    {
      "question": "Where are goods of heading 39.26 classified when 3926.10 doesn’t fit?",
      "answer": "Other goods of heading 39.26 are classified under 3926.20 (articles of apparel and clothing accessories (including gloves, mittens and mitts)), 3926.30 (fittings for furniture, coachwork or the like), 3926.40 (statuettes or other ornamental articles) and 3926.90 (other)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 3926.10 covers office or school supplies.",
        "The legal text of the subheading is “Office or school supplies”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of heading 39.26 are classified under 3926.20 (articles of apparel and clothing accessories (including gloves, mittens and mitts)), 3926.30 (fittings for furniture, coachwork or the like), 3926.40 (statuettes or other ornamental articles) and 3926.90 (other)."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "3926.10 is a six-digit subheading. Its first two digits, 39, are the chapter; the first four, 3926, are heading 39.26; the last two, 10, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No national tariff lines under 3926.10 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 3926.10 at six digits and add their own digits after it."
      ]
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      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.",
        "This page was last updated on 13 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
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    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "39",
      "description": "Plastics and articles thereof"
    },
    "heading": {
      "code": "3926",
      "description": "Other articles of plastics and articles of other materials of headings 39.01 to 39.14"
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    "subheading": {
      "code": "392610",
      "description": "Office or school supplies",
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      "keywords": []
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        "code": "392620",
        "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)"
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        "code": "392630",
        "description": "Fittings for furniture, coachwork or the like"
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        "code": "392640",
        "description": "Statuettes and other ornamental articles"
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        "code": "392690",
        "description": "Other"
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    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 1,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-13T08:43:06.218Z",
        "origin": "upload",
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  "code": "392610",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://staging.border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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