CLA-2 CO:R:C:F 089757 ALS
Mr. Gary E. Crawford
A. N. Deringer, Inc.
HC 76 P.O. Box 625
Jackman, Maine 04945-0559
RE: Wheeled Refused/Trash/Garbage Carts used for Residential
Purposes
Dear Mr. Crawford:
This is in reference to your letter of May 23, 1991, to our
New York Area Office, requesting a binding ruling on the subject
article.
FACTS:
The article under consideration is an injection molded
wheeled plastic cart used for the storage of refuse, trash and
garbage and its collection by automated or semi-automated
mechanical collection systems. The carts have a one piece lid
with built in handle, extra thick walls, and reinforced wear
strips which protect its bottom. It has integrated handles and a
toe hold for easier handling. It has a capacity of 95 U.S.
gallons. The measurements of the cart are 33.9 inches deep, 26.3
inches wide, and 46.1 inches high. It weighs 48.5 pounds and has
12 inch wheels. The carts are designed for residential use.
ISSUE:
What is the classification of plastic refuse carts designed
for residential use?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order. GRI
1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the heading and legal notes do not otherwise require the
remaining GRI's are applied, taken in order.
In considering the classification of the article, we noted 3
possible subheadings of Chapter 39, HTSUSA, which might be
applicable. We noted subheading 3923.10, HTSUSA, which provides
for articles for the conveyance or packing of goods, of
plastics...boxes, cases, crates and similar. We also noted
subheading 3924.90, HTSUSA, which provides for other household
articles of plastics, and subheading 3926.90, HTSUSA, which
provides for other articles of plastics. We noted 2 prior
contradictory rulings which held that comparable article was
classifiable under subheading 3923.10, HTSUSA, and subheading
3926.90, HTSUSA. These rulings were respectively premised on the
article being used for the conveyance or packing of goods because
of the integrated wheels (Headquarter Ruling Letter (HRL) 084064
dated June 13, 1989) and as other articles of plastic (HRL 083441
of October 23, 1991).
The article under consideration, because of its size,
capacity and oversized integrated wheels, creates some question
as to its use in residential trash collection systems. These
systems are usually limited to loaded containers weighing no more
than 50-60 pounds which are manually carried to a curbside point
where the containers are manually lifted and their contents
dumped into a trash collection vehicle. However, information
provided by the importer shows that with the use of mechanized
equipment to lift the carts and wheels by which a homeowner may
wheel the cart to its curbside collection point, the use of
larger residential trash system containers is practicable despite
their considerably larger dimensions, their weight (48.5 pounds)
and load capacity (95 U.S. Gallons). That literature shows that
the wheeled carts make trash collection easier and more
efficient, save storage space, guard against the scattering of
the trash by animals. Such literature provides both narrative
and photographic documentation that the article is intended for
residential purposes.
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In considering the applicability of the aforementioned
subheadings, we noted that the conveyance of trash to a curbside
collection point by utilization of the cart is a minor function
of such cart. In this regard the cart must be distinguished from
plastic trash bags which are utilized to both store trash and to
convey it to the dump. We considered the Explanatory Notes to
the Harmonized Commodity Description and Coding System (EN's)
which constitutes the official interpretation of the Harmonized
System at the international level. We noted that the last
paragraph to EN 39.23, which specifically excludes household
articles such as dustbins, and EN 39.24(C), which specifically
includes dustbins.
According to the American Heritage Dictionary, Second
College Edition, the term dustbin is chiefly a British term for a
can for trash or garbage. Recognizing that the English used in
the EN's is British English, we believe that the term dustbin
therein is synonymous with the American terms trash can, refuse
can and garbage can, cart as herein applicable. Accordingly, in
view of the specific exclusion of dustbins from heading 3923, we
believe that classification of the subject article under
subheading 3923.10, HTSUSA, is inappropriate.
We next considered the applicability of headings 3924 and
3926, HTSUSA, which respectively cover household articles of
plastic and other articles of plastic. While EN 39.24(C)
specifically states that dustbins are covered by heading 3924,
HTSUSA, that presumes that the article is a household article.
Although the large size, weight, load capacity and the presence
of wheels raises some question whether the carts are intended for
residential use, the previously noted literature provided by the
importer and other available information clearly shows that these
carts are intended for such use. We note that relatively new
mechanical technology permits the use of such carts for the same
purposes as the traditional smaller trash cans which require
manual manipulation. Thus, while the carts have previously been
considered as other articles of plastic and classifiable under
subheading 3926.90.9050, HTSUSA, (HRL 083441, dated October 23,
1991), we believe that it now clear that the carts are intended
for residential use and are, therefore, covered by the provisions
of heading 3924, HTSUSA.
HOLDING:
Wheeled trash/refuse/garbage carts of plastic with a large
load capacity which are intended for residential use are
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classifiable under subheading 3924.90.5000, HTSUSA. The general
rate of duty for such article is 3.4 per cent ad valorem.
Such carts, the product of Canada, are, in accordance with
General Note 3(c)(vii)(B), HTSUSA, eligible for a reduced rate of
duty, upon compliance with the provisions of the United States -
Canada Free Trade Agreement and section 10.301 et seq., Customs
Regulations (19 CFR 10.301 et seq.).
HRL 084064, as to plastic garbage carts, and HRL 083441,
regarding plastic refuse carts, are modified to conform with this
ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NYSEAPORT
1cc: NIS J. Mazzola
1cc: FIS R. Strozyk, Buffalo
1cc: FIS J. Fox, Portland, Me.
1cc: FIS B. Tiffin Blaine, Wa.