The tariff classification of plastic plant trays from China

N132741 December 7, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Gregory Montgomery OEC Logistics, Inc. 11960 Westline Industrial Drive St. Louis, MO 63146 RE: The tariff classification of plastic plant trays from China Dear Mr. Montgomery: In your letter dated November 8, 2010, on behalf of East Jordon Plastics, Inc., you requested a tariff classification ruling. The samples provided with your letter are plastic plant shuttle trays designed to hold and transport potted plants, for example, from growing locations to transport trucks to retail establishments. They may also be used for in-house handling and transport of potted plants. These plant trays will be marketed to commercial growers, retailers and garden centers. Item ST433-10 measures 8 5/8 inches by 21 3/4 inches and has 10 compartments to hold plant pots. Item ST630-6 measures 12 5/8 inches by 19 inches and has 6 compartments to hold plant pots. Item ST600-6 measures 12 inches by 18 inches and has 6 compartments to hold plant pots. STK400-10 measures 8 inches by 20 inches and has 10 compartments to hold plant pots. As you requested, the samples will be returned. The applicable subheading for the plastic plant shuttle trays will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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