L86313 L8 Ruling Active

The tariff classification of a diaper pail/trash can from China

Issued August 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The diaper pail may be used as a trash can for the kitchen or bathroom when it is no longer needed for disposal of diapers. You also intend to import liners for the pail. Although you describe the liners as bags, you submitted one sample of liner material in the form of tubing and one sample in the form of a cartridge filled with liner material. You indicated in a telephone conversation that you do not know the form in which the liners will be imported.

CBP rationale

The applicable subheading for the diaper pail/trash can made of molded plastic will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.

Full text

NY L86313 August 12, 2005 CLA-2-39:RR:NC:N2:221 L86313 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Marsha L. Dawson Graco Children’s Products Inc. 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of a diaper pail/trash can from China Dear Ms. Dawson: In your letter dated July 14, 2005, you requested a tariff classification ruling. The sample submitted with your request is a diaper pail made of molded polypropylene plastic. The diaper pail may be used as a trash can for the kitchen or bathroom when it is no longer needed for disposal of diapers. You also intend to import liners for the pail. Although you describe the liners as bags, you submitted one sample of liner material in the form of tubing and one sample in the form of a cartridge filled with liner material. You indicated in a telephone conversation that you do not know the form in which the liners will be imported. The applicable subheading for the diaper pail/trash can made of molded plastic will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the liner material. Your request for a classification ruling should include a sample of the liner material in the form in which it will be imported. You must also identify the name of the polymer from which the liner material is made. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include any material that we have returned to you that pertains to the liner material. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →