The tariff classification of plastic packaging trays from China

N261555 February 27, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Wai Woo RSF, Incorporated 20705 So. Western, Ste. 204-208 Torrance, CA 90501 RE: The tariff classification of plastic packaging trays from China Dear Mr. Woo: In your letter dated January 28, 2015, you requested a tariff classification ruling on behalf of your client, Dat’l Do It, Inc. Four samples were submitted for our review. Sample 1 is a molded plastic tray with 8 specially-shaped recesses to hold individual bottles in place. The tray measures approximately 12” (l) x 8.5” (w) x 2.5” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. Sample 2 is a molded plastic tray with 7 specially-shaped recesses to hold individual bottles in place. The tray measures approximately 14” (l) x 9” (w) x 2” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. Sample 3 is a clear molded rectangular plastic tray with a single recess to hold a product in place. The tray measures approximately 5.5” (l) x 3.5” (w) x 1” (h). The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. Sample 4 is a clear molded circular plastic tray with a single recess to hold a product in place. The tray measures approximately 4.75” in diameter and 1” at its highest point. The tray will be imported empty and will be used as packaging inside a box for retail sale. The tray is flimsily constructed and is not designed for repeated use. The applicable subheading for the plastic packaging trays 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: 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division