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R05053 R0 Ruling Active

The tariff classification of a plastic packaging tray from China.

Issued November 3, 2006 by U.S. Customs and Border Protection.

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R0 R05053 (November 3, 2006)

Tariff classification

HTS codes: 3923.90.0080

Headings: 3923

Product description

A picture was provided with your letter. The plastic packaging tray is molded into compartments that will be used to hold chocolates. After importation, the tray will be packaged with the candy and fitted into a paperboard box for retail sale for Valentine’s Day.

CBP rationale

The applicable subheading for the plastic packaging tray 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, other.

Full text

NY R05053 November 3, 2006 CLA-2-39:RR:E:NC:SP:221 R05053 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ms. Lucinda Swartz Phoenix International Freight Services, Ltd. 10801 North Pomona Avenue Kansas City, Missouri 64153 RE: The tariff classification of a plastic packaging tray from China. Dear Ms. Swartz: In your letter dated October 12, 2006, on behalf of Laurel International Corporation, DBA S-Corp, you requested a tariff classification ruling. A picture was provided with your letter. The plastic packaging tray is molded into compartments that will be used to hold chocolates. After importation, the tray will be packaged with the candy and fitted into a paperboard box for retail sale for Valentine’s Day. The applicable subheading for the plastic packaging tray 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, 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, Robert B. Swierupski Director, National Commodity Specialist Division

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