The tariff classification of a disposable trash bin from China

N301988 December 17, 2018 CLA-2-39:OT:RR:NC:N1.137 CATEGORY: Classification TARIFF NO.: 3923.21.0095, 9903.88.03 Simon Slyper Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a disposable trash bin from China Dear Mr. Slyper: In your letter dated November 28, 2018 you requested a tariff classification ruling. The product under consideration is Item # 130109.105, “Flings Pop Up Trash Bin.” It is described as a disposable trash bin suitable for indoor and outdoor use. The bin consists of a bag constructed of high density polyethylene supported by a disposable frame consisting of corrugated paper board and metal supports. The bin also incorporates a drawstring for easy disposal when full. In your submission, you proposed that these disposable plastic trash bins should be classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic that are not elsewhere specified or included. As this product is classifiable elsewhere, this subheading would not be applicable. The applicable subheading for Item # 130109.105, “Flings Pop Up Trash Bin 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; stoppers, lids, caps and other closures, of plastic: Sacks and bags (including cones): Of polymers of ethylene:Other: Other. The general 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3923.21.0095, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.21.0095, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Christina Allen at julie.c.allen.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division