10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

H89540 H8 Ruling Active

The tariff classification of a plastic foam insert from China.

Issued March 27, 2002 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

H8 H89540 (March 27, 2002)

Tariff classification

HTS codes: 3923.90.0080

Headings: 3923

Product description

The plastic foam insert will be used as a fitted tray for packaging. The insert is rectangular, measuring approximately 7 ½ inches in length by 7 ½ inches in width by 2 ¼ inches in height. The top layer of the foam insert has three cutout segments, forming a fitted tray, in which the packaged goods will be inserted.

CBP rationale

The applicable subheading for the plastic foam insert will be 3923.90.0080, 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 H89540 March 27, 2002 CLA-2-39:RR:NC:SP:221 H89540 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ms. Irene Kwok CDP Asia Ltd. c/o Mr. Zakir Ally 330 Madison Avenue, 12/F. Suite 1278 New York, NY 10017 RE: The tariff classification of a plastic foam insert from China. Dear Ms. Kwok: In your letter dated March 15, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The plastic foam insert will be used as a fitted tray for packaging. The insert is rectangular, measuring approximately 7 ½ inches in length by 7 ½ inches in width by 2 ¼ inches in height. The top layer of the foam insert has three cutout segments, forming a fitted tray, in which the packaged goods will be inserted. The applicable subheading for the plastic foam insert will be 3923.90.0080, 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow H89540

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.