U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.10.0000
$101.3M monthly imports
Compare All →
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of plastic cases for videocassette tapes from Japan.
NY 855599 September 10, 1990 CLA-2-39:S:N:N3G:221 855599 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. J. Gilbert Donaldson D.J. Powers Co., Inc. P.O. Box 9239 35 Barnard Street Savannah, Georgia 31412 RE: The tariff classification of plastic cases for video cassette tapes from Japan. Dear Mr. Donaldson: In your letter dated August 21, 1990, on behalf of Maxell Corp. of America, you requested a tariff classification ruling. The plastic cases are imported in knock down style. After importation, the cases will be used to pack video cassette tapes for retail sale. The applicable subheading for the cases will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance 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