N060479 N0 Ruling Active

The tariff classification of trash cans from China

Issued May 28, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.5060

Headings: 7323

Product description

The merchandise consists of oval-shaped trash cans with step-on pedals in three sizes and two colors.

CBP rationale

The applicable subheading for all of the trash cans will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, of tinplate, other.

Full text

N060479 May 28, 2009 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Mr. Henry Sjarif Testrite Product Corporation 1900 S. Burgundy Place Ontario, CA 91761 RE: The tariff classification of trash cans from China Dear Mr. Sjarif: In your letter dated May 11, 2009, you requested a tariff classification ruling. Photographs of the items were submitted for our review. The merchandise consists of oval-shaped trash cans with step-on pedals in three sizes and two colors. You stated by telephone that the trash cans are made primarily of tinplate. All models have a polypropylene lid and liner. The foot pedal is depressed to open and released to close the top of the can. Item number VA40834A is painted tan and VA40835A is painted black. Both have a 5 liter capacity and measure 24 cm in length by 23.5 cm in width by 30.5 cm in height. Item number VA40837A is painted tan and VA40838A is painted black. Both have a 12 liter capacity and measure 29.5 cm in length by 29.5 cm in width by 42.5 cm in height. Item number VA40836A is painted tan and VA40839A is painted black. Both have a 30 liter capacity and measure 36 cm in length by 33 cm in width by 67 cm in height. The applicable subheading for all of the trash cans will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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