CLA-2-39:S:N:N3G:221 875397

Mr. Daniel Jordan
Daewoo Corporation
#510 - 1200 Burrard Street
Vancouver, B.C., Canada V6Z 2C7

RE: The tariff classification of plastic pallets from Korea.

Dear Mr. Jordan:

In your letter dated June 10, 1992, you requested a tariff classification ruling. The pallets are composed of high density polyethylene, and they range in size from approximately 950 by 650 millimeters to 1,500 by 1,100 millimeters. The pallets are used for the delivery, storage and transport of goods. The applicable subheading for the pallets 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.

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
New York Seaport