CLA-2-73:RR:NC:N1:113 D88319
Mr. Steven Decker
Intrex, LLC
93 Triangle Street
Danbury, CT 06810
RE: The tariff classification of waste receptacles from China
Dear Mr. Decker:
In your letter dated February 17, 1999, you requested a tariff classification ruling.
The merchandise is a variety of waste receptacles, and their related parts. The parts include steel or plastic liners and sand pans. The items maybe be made of bright stainless steel or painted cold rolled steel. These cylindrical waste containers have diameters of 10 inches or 15 inches. Their height varies from 15 inches to 36 inches. The sand pan is for cigarette disposal.
The item numbers listed are SU102MS, FT1027MS, OT1528MS, ST1528MS, DT1530MS, DT1536MS, EW1015MS, OS1535MS, SU1020, FT1027, OT1528, DT1536, and EW1015. The receptacles may be of several types. Articles identified with an MS are principally of stainless steel. The first two numbers are the diameter of the container, and the last two are the height in inches. SU designates a sand urn; FT a funnel top; DT a dome top; OT and ST a sand top; EW a waste basket; OS an outdoor receptacle. Therefore, Item SU1020MS is a sand urn, 10 inches in diameter and 20 inches in height, with stainless steel providing the principal weight.
These items are used in public places for the collection of litter. The classification you suggested in your letter provides for containers which are used for the packaging and transport of goods. These waste receptacles are not that class or kind of merchandise, they are instead similar to those used in the home to collect, and dispose of, domestic trash.
The liners are either PL (plastic liners) or GL (galvanized steel liners). They are designated PL1421, PL1426, PL1629, GL1421, GL1426, and GL0914. SP10 is a sand pan of aluminum.
The applicable subheading for the stainless steel articles will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2% percent ad valorem.
The applicable subheading for the galvanized or painted steel articles will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the aluminum articles will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the plastic liners will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of plastics, other, other. The rate of duty will be 3.4 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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division