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NY 895138

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March 8, 1994

CLA-2-39:S:N:N6:221 895138

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.0000; 3923.50.0000

Mr. David VanderDussen
River Valley Apiaries
P.O. Box 142
Stirling, Ontario, Canada K0K 3E0

RE: The tariff classification of packaging containers from Canada.

Dear Mr. VanderDussen:

In your letter dated February 8, 1994, you requested a tariff classification ruling.

The sample submitted with your letter is a box-like tray with lid, made from rigid polyvinyl chloride (PVC) food grade film. The tray measures approximately 6 inches by 5 inches by 2 inches. It is used to package comb honey.

The applicable subheading for the trays with lids, when imported in equal quantities, as well as for any trays imported separately, 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.

The applicable subheading for the lids when imported separately, or for lids which exceed the number of trays in the shipment, will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures. 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).

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 3923.10.00 - Boxes, cases, crates and similar articles for the conveyance or packing of goods, of plastics
• Tariff No.: 3923.50.00 - Stoppers, lids, caps and other closures, of plastics