U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time
The tariff classification of a plastic box from China.
NY H88388 March 8, 2002 CLA-2-39:RR:NC:SP:221 H88388 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Irene Kwok C/o Mr. Zakir Ally CDP Asia Ltd. 330 Madison Avenue, 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 February 22, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The box and its removable cover are composed of molded plastics. The box is rectangular and measures approximately 8 inches in width by 8 inches in length by 2 inches in height. The box contains a felt-covered plastic insert that is fitted to hold perfume bottles. The top portion of the lid is covered with a panel of textile backed compact plastic sheeting over foam plastic. The applicable subheading for the 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division