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
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of plastic tape dispensers from Taiwan.
NY 885750 May 17, 1993 CLA-2-39:S:N:N6:221 885750 CATEGORY: Classification TARIFF NO.: 3923.90.0000 Mr. Victor Tan Mayzo, Inc. 6679 Peachtree Industrial Blvd. Suite F Norcross, GA 30092 RE: The tariff classification of plastic tape dispensers from Taiwan. Dear Mr. Tan: In your letter dated April 20, 1993, you requested a tariff classification ruling. Two sample dispensers, both composed of plastics, were submitted with your letter. The first sample has a metal cutting edge; the second sample is composed entirely of plastics. The dispensers will be imported without the tape, and both dispensers are the type that are typically discarded after the tape has been used. The applicable subheading for the plastic tape dispensers 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