U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-10 · Updates real-time
The tariff classification of a plastic box from China.
NY G88435 March 28, 2001 CLA-2-39:RR:NC:SP:221 G88435 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Irene Kwok CDP Asia Ltd. c/o Ms. Livia at Concept 3 Ltd. 330 Madison Ave. 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of a plastic box from China. Dear Ms. Kwok: In your letter dated March 9, 2001, you requested a tariff classification ruling. The sample provided with your letter is identified as C-62632-2. The plastic box is rectangular and measures approximately 8 7/8 inches by 8 7/8 inches. It is approximately 2 inches in height. The box has a removable plastic lid with a textile border, and will be used to package such items as toiletries and cosmetics. The applicable subheading for the plastic box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing 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 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division