U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.90.0000
$145.0M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-26 · Updates monthly
The tariff classification of plastic pallets from Korea.
NY 875397 June 30, 1992 CLA-2-39:S:N:N3G:221 875397 CATEGORY: Classification TARIFF NO.: 3923.90.0000 Mr. Daniel Jordan Daewoo Corporation #510 - 1200 Burrard Street Vancouver, B.C., Canada V6Z 2C7 RE: The tariff classification of plastic pallets from Korea. Dear Mr. Jordan: In your letter dated June 10, 1992, you requested a tariff classification ruling. The pallets are composed of high density polyethylene, and they range in size from approximately 950 by 650 millimeters to 1,500 by 1,100 millimeters. The pallets are used for the delivery, storage and transport of goods. The applicable subheading for the pallets will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. 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