The tariff classification of a plastic foam insert from China.

NY H89540 March 27, 2002 CLA-2-39:RR:NC:SP:221 H89540 CATEGORY: Classification TARIFF NO.: 3923.90.0080 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 foam insert from China. Dear Ms. Kwok: In your letter dated March 15, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The plastic foam insert will be used as a fitted tray for packaging. The insert is rectangular, measuring approximately 7 ½ inches in length by 7 ½ inches in width by 2 ¼ inches in height. The top layer of the foam insert has three cutout segments, forming a fitted tray, in which the packaged goods will be inserted. The applicable subheading for the plastic foam insert will be 3923.90.0080, 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division