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N172427 N1 Ruling Active

The tariff classification of a plastic tray.

Issued July 18, 2011 by U.S. Customs and Border Protection.

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N1 N172427 (July 18, 2011)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The plastic tray (Item number 853634) is composed of molded plastics. It will be used at retail stores to display 21 bottles of assorted bath and body preparations. The tray will not be used in packaging or shipping the bath and body preparations. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the plastic display tray will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N172427 July 18, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Brian G. Pearce CVS On-Site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic tray. Dear Mr. Pearce: In your letter dated June 17, 2011, on behalf of CVS Pharmacy, you requested a tariff classification ruling. A sample was provided with your letter. The plastic tray (Item number 853634) is composed of molded plastics. It will be used at retail stores to display 21 bottles of assorted bath and body preparations. The tray will not be used in packaging or shipping the bath and body preparations. As you requested, the sample will be returned. The applicable subheading for the plastic display tray will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. You did not state the country of origin. The rate of duty provided above is the rate applicable to the merchandise when it is made in a country with which the United States has Normal Trade Relations. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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