The tariff classification of plastic meat packaging trays from Korea

N228681 August 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ms. Audrey Hudson Blower Dempsay Corp. DBA Pak West Paper and Packaging 4042 West Garry Avenue Santa Ana, CA 92704 RE: The tariff classification of plastic meat packaging trays from Korea Dear Ms. Hudson: In your letter dated July 26, 2012, you requested a tariff classification ruling. The sample provided with your letter is a single compartment disposable black tray used for packaging meats. The tray is composed of thin thermoformed plastic, and measures 260 millimeters by 216 millimeters by 55 millimeters. The weight of the tray is approximately 38.7 grams and the thickness is 750 microns. The trays will be imported empty and sold to manufacturers of meat products who will use the trays for packaging. The trays are flimsily constructed and are not designed for repeated use. The applicable subheading for the plastic meat packaging trays will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, other. The rate of duty will be 3 percent ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division