The applicability of tariff classification in subheading 9801.00.10, HTSUS, to U.S. Origin plastic clamshells labeled in Mexico

N304318 May 22, 2019 CLA-2-98:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 9801.00.1098 Paula Coffman-Johs Cool Pak, LLC 401 North Rice Avenue Oxnard, CA 96030 RE: The applicability of tariff classification in subheading 9801.00.10, HTSUS, to U.S. Origin plastic clamshells labeled in Mexico Dear Ms. Coffman-Johs: In your letter dated May 13, 2019 you requested a tariff classification ruling on the applicability of subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), to certain U.S.-origin plastic clamshells. Cool Pak, LLC plans to export U.S. Origin plastic produce clamshells to Mexico. The clamshells will be exported empty in a finished state. In Mexico, adhesive paper labels will be applied to the clamshells. The labels typically contain the customer name and other identifying information such as the type of produce, total weigh, quantity, etc. Once the clamshells are labeled they are exported empty back to the United States. CBP has previously held that foreign stamping or printing of a product to identify the manufacturer and describe the product does not advance its value or improve its condition so as to preclude entry under 9801.00.10, HTSUS. See Headquarters Ruling Letter 557071 dated April 2, 1993. On the basis of the information submitted, the plastic produce clamshells will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for these items will be 9801.00.1098, HTSUS, which provides for Products of the United States when returned after being exported…without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other. Products classified in subheading 9801.00.1098 HTSUS, are free of duty. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division