CBP Ruling N263964 — The tariff classification of molded packaging trays from China

Tariff classification

Headings: 3923

Product description

You have submitted samples of two trays labeled 1 and 2 and a photograph of trays 3 and 4 with your request. Sample 1 is a molded plastic tray with 8 specially-shaped recesses to hold individual glass bottles in place. The tray measures approximately 12” (l) x 8.5” (w) x 2.5” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. Sample 2 is a molded plastic tray with 7 specially-shaped recesses to hold individual glass bottles in place. The tray measures approximately 14” (l) x 9” (w) x 2” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. You requested classifications on the trays numbered 3 and 4 shown in the attached photograph. These two items, however, were classified in New York ruling N261555, dated February 27, 2015.

CBP rationale

The applicable subheading for the molded packaging trays 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: Other.

Full text

N263964 May 8, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Wai Woo RSF, Incorporated 20705 S. Western Ave, St. 204-208 Torrance, CA 90501 RE: The tariff classification of molded packaging trays from China Dear Mr. Woo: In your letter dated April 13, 2015, you requested a tariff classification ruling on behalf of your client, Dat’l Do It, Inc. You have submitted samples of two trays labeled 1 and 2 and a photograph of trays 3 and 4 with your request. Sample 1 is a molded plastic tray with 8 specially-shaped recesses to hold individual glass bottles in place. The tray measures approximately 12” (l) x 8.5” (w) x 2.5” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. Sample 2 is a molded plastic tray with 7 specially-shaped recesses to hold individual glass bottles in place. The tray measures approximately 14” (l) x 9” (w) x 2” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. You requested classifications on the trays numbered 3 and 4 shown in the attached photograph. These two items, however, were classified in New York ruling N261555, dated February 27, 2015. The applicable subheading for the molded packaging trays 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: 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 Laurel Duvall at [email protected] Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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