N315242 N3 Ruling Active

The tariff classification of plastic trays from Japan

Issued October 23, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.10.9000

Headings: 3923

Product description

, Inc. The product under consideration is identified as a reusable plastic tray. The trays are made of ventilated heavy duty plastic and are designed for packing and transporting fresh fruit in a commercial setting.

CBP rationale

The applicable subheading for the plastic tray will be 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics: Boxes, cases, crates and similar articles: Other.

Full text

N315242 October 23, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.10.9000 Yukiyo Ikebe Maruzen of America 19640 Rancho Way Dominguez Hills, CA 90220 RE: The tariff classification of plastic trays from Japan Dear Ms. Ikebe: In your letter dated October 15, 2020 you requested a tariff classification ruling on behalf of your client, Umina Bros., Inc. The product under consideration is identified as a reusable plastic tray. The trays are made of ventilated heavy duty plastic and are designed for packing and transporting fresh fruit in a commercial setting. The applicable subheading for the plastic tray will be 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics: Boxes, cases, crates and similar articles: Other. The general 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 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

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