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R00497 R0 Ruling Active

The tariff classification of a sanitary napkin disposal unit and polyethylene disposal bags from Australia.

Issued June 29, 2004 by U.S. Customs and Border Protection.

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R0 R00497 (June 29, 2004)

Tariff classification

HTS codes: 3924.90.5500, 3923.21.0090

Headings: 3923, 3924

Product description

The SDU is a sanitary napkin disposal unit of a type principally used in the home. The product is molded of polypropylene plastic and is roughly cylindrical in shape. The unit consists of two components, a base container and a top “cartridge” with built in handle. It is designed to be used with lavender scented polyethylene plastic disposal bags. A disposal bag is placed onto the top cartridge, which is then pushed down into the container. Sanitary products are inserted into an opening in the unit. Pressing down on the cartridge compresses the discarded articles. When the unit is full, the cartridge is lifted up, bringing up with it the filled polyethylene bag, which is then disposed of with trash. A new disposal bag is loaded onto the cartridge and inserted into the base. Replacement bags are sold in packages of 10.

CBP rationale

The applicable subheading for the sanitary napkin disposal unit will be 3924.90.5500, Harmonized Tariff Schedule of the United States, which provides for tableware, kitchenware, other household articles and toilet articles of plastics: other: other. The applicable subheading for the polyethylene disposal bags will be 3923.21.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones) of polymers of ethylene.

Full text

NY R00497 June 29, 2004 CLA-2-39:RR:NC:SP:221 R00497 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3923.21.0090 Mr. David Aitken Intaloc, Inc. 911 Lincoln Blvd. #6 Santa Monica, CA 90403 RE: The tariff classification of a sanitary napkin disposal unit and polyethylene disposal bags from Australia. Dear Mr. Aitken: In your letter dated June 25, 2004, you requested a tariff classification ruling. The SDU is a sanitary napkin disposal unit of a type principally used in the home. The product is molded of polypropylene plastic and is roughly cylindrical in shape. The unit consists of two components, a base container and a top “cartridge” with built in handle. It is designed to be used with lavender scented polyethylene plastic disposal bags. A disposal bag is placed onto the top cartridge, which is then pushed down into the container. Sanitary products are inserted into an opening in the unit. Pressing down on the cartridge compresses the discarded articles. When the unit is full, the cartridge is lifted up, bringing up with it the filled polyethylene bag, which is then disposed of with trash. A new disposal bag is loaded onto the cartridge and inserted into the base. Replacement bags are sold in packages of 10. The applicable subheading for the sanitary napkin disposal unit will be 3924.90.5500, Harmonized Tariff Schedule of the United States, 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. The applicable subheading for the polyethylene disposal bags will be 3923.21.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones) of polymers of ethylene...other: other. The rate of duty will be 3 percent ad valorem. 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

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