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R04476 R0 Ruling Active

The tariff classification of a waste container system from China.

Issued August 15, 2006 by U.S. Customs and Border Protection.

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R0 R04476 (August 15, 2006)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

A photograph was provided with your letter. The waste container system consists of two plastic wastebaskets housed in a steel racking system to be placed inside a cabinet and out of sight. The essential character is imparted by the plastic wastebaskets.

CBP rationale

The applicable subheading for the waste container system will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other.

Full text

NY R04476 August 15, 2006 CLA-2-39:RR:E:NC:SP:221 R04476 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Michelle Pluta Maersk Customs Services, Inc. 2500 Cumberland Parkway, Suite 400 Atlanta, GA 30339 RE: The tariff classification of a waste container system from China. Dear Ms. Pluta: In your letter dated July 25, 2006, on behalf of The Home Depot, you requested a tariff classification ruling. A photograph was provided with your letter. The waste container system consists of two plastic wastebaskets housed in a steel racking system to be placed inside a cabinet and out of sight. The essential character is imparted by the plastic wastebaskets. The applicable subheading for the waste container system will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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