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The tariff classification of a disposable garbage receptacle from China
Issued June 2, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253231 (June 2, 2014)
Tariff classification
HTS codes: 3923.21.0095
Headings: 3923
Product description
The item you refer to as “D-Pail” is a disposable garbage receptacle used at venues such as trade shows or exhibitions and not intended for sale in retail stores. The receptacle consists of a black polyethylene trash bag fitted onto a folding corrugated cardboard support. Each D-Pail set-up includes two replacement polyethylene trash bags. The cardboard support is disposed of after the three bags are used up.
CBP rationale
The applicable subheading for the D-Pail will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags: of polymers of ethylene…other: other.
Full text
N253231 June 2, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Richard Castillo ClearFreight, Inc. JFK International Airport, Building #75 North Hanger Road, Suite 210 Jamaica, NY 11430 RE: The tariff classification of a disposable garbage receptacle from China Dear Mr. Castillo: In your letter dated May 5, 2014, you requested a tariff classification ruling. The item you refer to as “D-Pail” is a disposable garbage receptacle used at venues such as trade shows or exhibitions and not intended for sale in retail stores. The receptacle consists of a black polyethylene trash bag fitted onto a folding corrugated cardboard support. Each D-Pail set-up includes two replacement polyethylene trash bags. The cardboard support is disposed of after the three bags are used up. The applicable subheading for the D-Pail will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags: of polymers of ethylene…other: other. The rate of duty will be 3 percent ad valorem. 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 Joan Mazzola at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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