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 plastic containers.
NY H89474 April 2, 2002 CLA-2-39:RR:NC:SP:221 H89474 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. V. J. Di Spagna Portside Customs Service, Inc. 1201 Corbin Street Elizabeth, NJ 07021 RE: The tariff classification of plastic containers. Dear Mr. Di Spagna: In your letter dated March 14, 2002, on behalf of Unilever Cosmetics International, you requested a tariff classification ruling. Two samples were provided with your letter. Both are composed of molded plastics and will be used to transport and protect bottles of cologne. You did not state the country of origin. The rate of duty provided below is that rate applicable to such goods when they are made in a country with which the United States has Normal Trade Relations. The applicable subheading for the plastic containers 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