U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.10.0000
$101.3M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
36 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of compact cases from Spain.
NY 851252 April 17, 1990 CLA-2-39:S:N:N3D:221 851252 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Theresa M. Plant Exaplast, S.A. c/o Banco de Sabadell 405 Lexington Ave., 37th Floor New York, NY 10174 RE: The tariff classification of compact cases from Spain. Dear Ms. Plant: In your letter dated March 30, 1990, you requested a tariff classification ruling. The compact cases are composed of injection molded plastic. They will be imported empty and filled with cosmetic products in the United States. Styles E-125 and E-126 contain mirrors; Style E-072 does not have a mirror. The applicable subheading for the compact cases will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport