The tariff classification of polyethylene foam packaging inserts from China

N363423
July 30, 2026
CLA-2-39:OT:RR:NC:N5 463
CATEGORY: Classification
TARIFF NO.: 3923.90.0080
Kris Heath Standard Bots 35 Garvies Point Rd. Glen Cove, NY 11542 RE: The tariff classification of polyethylene foam packaging inserts from China Dear Mr. Heath: In your letter dated July 18, 2026, you requested a tariff classification ruling. The products under consideration are polyethylene foam packaging inserts used to protect a robotic arm during shipment. The custom-configured foam is cut to profile and hollowed with product-specific internal cavities. In your request, you proposed classification under subheading 3923.90.0080, HTSUS, as a plastic article for the conveyance or packing of goods. We agree. The applicable subheading for the polyethylene foam packaging inserts will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other: other. The general rate of duty will be 3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist ChingJu (Claudia) Lin at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division