NY 0850789 - The tariff classification of plastic cheese boxes from Australia. - United States International Trade Commision Rulings

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NY 850789

April 11, 1990

CLA-2-39:S:N:N3D:221 850789

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Ms. Debbie Moore
Darleon Inc.
17330 Preston Road, Suite 211 D
Dallas, Texas 75252-5728

RE: The tariff classification of plastic cheese boxes from Australia.

Dear Ms. Moore:

In your letter dated March 12, 1990, you requested a tariff classification ruling.

According to the descriptive literature submitted with your request, the plastic boxes are used to cool and store 40 pound blocks of cheese. The boxes are used to minimize deformation when used in the continuous block forming system of manufacturing cheese. Blocks of cheese are vacuum sealed in plastic film and then placed in the boxes. The ridges on the outer sides of the boxes allow air spaces to be left between the blocks of cheese during cooling and curing. The smooth inner surfaces of the boxes facilitate the formation of very square blocks of cheese, which can later be cut into 1/2 pound, pound and 2 pound blocks with a minimum of wastage. According to the literature, these plastic boxes eliminate the rounded corners and heavily rippled surfaces which can be formed when cheese is cured in other types of containers.

The applicable subheading for the plastic boxes used for the cooling and storing of cheese will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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