C80040 C8 Ruling Active

The tariff classification of plastic pallets from Ireland.

Issued October 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.90.0000

Headings: 3923

Product description

The pallets, used for the transport of merchandise, are made with a three layer construction. The outer layers consist of high density polyethylene, and the inner layer consists of foamed plastics.

CBP rationale

The applicable subheading for the plastic pallets will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: other.

Full text

NY C80040 October 2, 1997 CLA-2-39:RR:NC:SP:221 C80040 CATEGORY: Classification TARIFF NO.: 3923.90.0000 Mr. Jim Conway BFT Plastics Limited 21 Clarehill Road Moira, County Armagh Northern Ireland BT67 OPB RE: The tariff classification of plastic pallets from Ireland. Dear Mr. Conway: In your letter dated September 19, 1997, you requested a tariff classification ruling. The pallets, used for the transport of merchandise, are made with a three layer construction. The outer layers consist of high density polyethylene, and the inner layer consists of foamed plastics. The applicable subheading for the plastic pallets will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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