CLA-2-39:OT:RR:NC:N4:421
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of the “Disposable Diaper Waste Bag & Dispenser Set” from China.
Dear Mr. Crago-Edwards:
In your letter dated July 22, 2010, you requested a tariff classification ruling.
A sample was provided with your letter. The Disposable Diaper Waste Bag & Dispenser Set (Item Number A003EA01622) consists of a molded plastic case that holds and dispenses disposable diaper waste bags. The waste bags are composed of polyethylene plastic sheeting and are in rolls of 12 bags. Refill bags can be purchased separately. The plastic case is cylindrical and measures approximately 2 ¾ inches in height and 1 ¾ inches in diameter. The case has a plastic clip so that the case can be secured to a belt loop or diaper bag for ease of carrying. The cost information you provided shows that the cost of the plastic container accounts for 70 percent of the value of the set.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Disposable Diaper Waste Bag & Dispenser Set to be a set for tariff classification purposes, with the essential character imparted by the plastic case.
The applicable subheading for the Disposable Diaper Waste Bag & Dispenser Set will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for refill polyethylene waste bags will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags (including cones): of polymers of ethylene, other. The rate of duty will be 5.3 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 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