Base
8753971992-06-30New YorkClassification

The tariff classification of plastic pallets from Korea.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

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

Summary

The tariff classification of plastic pallets from Korea.

Ruling Text

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