U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3924.90.5000
$243.9M monthly imports
Compare All →
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of plastic bottles from Canada.
NY 851371 April 23 l990 CLA-2-39:S:N:N3G:343 851371 CATEGORY: Classification TARIFF NO.: 3924.90.5000 Mr. Lorne A. Oakley Spirit Brewing System, Inc. 408-420 Gloucester Street Ottawa, Ontario K1R-7T7 Canada RE: The tariff classification of plastic bottles from Canada. Dear Mr. Oakley: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 14, 1990 DESCRIPTION OF MERCHANDISE : Re-usable plastic bottles, in sizes 355 ml and one liter, are used for storing beer or wine. The bottles are available in clear or green colored plastic. HTS PROVISION : Tableware, kitchenware, other household articles...of plastics: other: other. HTS SUBHEADING : 3924.90.5000 RATE OF DUTY : 3.4 percent DUTY CONCESSION : Goods classifiable under subheading 3924.90.5000, HTS, which originated in the territory of Canada, will be entitled to a 2.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreements (FTA) upon compliance with all applicable regulations. 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
Other CBP classification decisions referencing the same tariff code.