Base
B879531997-08-18New YorkClassification

The tariff classification of a plastic container from the United Kingdom.

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

Cross-Source Intelligence

Primary HTS Code

3923.90.0000

$141.5M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a plastic container from the United Kingdom.

Ruling Text

NY B87953 August 18, 1997 CLA-2-39:RR:NC:2:221 B87953 CATEGORY: Classification TARIFF NO.: 3923.90.0000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a plastic container from the United Kingdom. Dear Ms. Gibson: In your letter dated July 24, 1997, you requested a tariff classification ruling. The container is composed of both plastics and paper. The container which is cylindrical and measures approximately 10" in length and 2 inches in diameter, is in the shape of a cracker party favor. After importation a Bath and Body Works product will be packaged into the plastic portion of the container. You suggest classification in heading 9505, which provides for party favors. This product, however, is not a party favor; it is a container which merely has the shape of a cracker party favor. As you requested, your sample is being returned. The applicable subheading for the container 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division