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NY 885546

May 19, 1993

CLA-2-39:S:N:N6:221 885546


TARIFF NO.: 3923.90.0000

Mr. Frank Parker
Parker & Co.
P.O. Box 271
4694 Coffee Port Road
Brownsville, Texas 78521

RE: The tariff classification of plastic pallets and tote pans from Mexico.

Dear Mr. Parker:

In your letter dated April 12, 1993, on behalf of General Safety Corporation, you requested a tariff classification ruling.

The plastic pallets are used to hold goods so that they can be lifted by lift trucks and transported from a warehouse to manufacturing plants. The standard size is 48" by 48". The plastic tote pans are also used in the transport of goods, and they are designed so that they can be easily nest stacked to save space when they are not in use or being returned for reuse. The tote pans are produced in various sizes, with the standard size of 10" in depth by 30" in length by 18" in width.

The applicable subheading for the plastic pallets and tote pans will be 3923.90.0000, 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.

Articles classifiable under subheading 3923.90.0000, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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