U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-22 · Updates real-time
The tariff classification of a plastic packaging box from China.
NY H83541 August 8, 2001 CLA-2-39:RR:NC:SP:221 H83541 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Irene Kwok CDP Asia, Ltd. C/O Mr. Zakir Ally 330 Madison Avenue, 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of a plastic packaging box from China. Dear Ms. Kwok: In your letter dated July 12, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The box (Article Number C-65720) is composed of clear polypropylene plastic sheeting. It is a collapsible box that when assembled measures 6 ¼ inches by 5 ¼ inches by 3 inches. The box is flimsy and disposable, and is of the class or kind that is principally used in the conveyance or packing of goods. 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