Analysis
Subheading 3923.10 covers boxes, cases, crates and similar articles, within heading 3923. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3%. The median line pays 1.5%.
The US splits it as follows: 3923.10.20 for specially shaped or fitted for the conveyance or packing of… (duty-free) and 3923.10.90 for boxes, cases, crates and similar articles: other (3%).
By Census's concordance, most of its statistical lines are made by All Other Plastics Product Manufacturing (326199). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3923.10 once they fall within heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3923.10.20 | Specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles of subheadings 3923.10 or 8486.90 | Free |
| 3923.10.90 | Boxes, cases, crates and similar articles: other | 3% |