CLA-2-39:OT:RR:NC:N4:422
Ms. Maria Gomez
Bob Barker Company Inc.
7925 Purfoy Road
Fuquay-Varina, NC 27526
RE: The tariff classification of plastic trash bins from China
Dear Ms. Gomez:
In your letter dated May 26, 2022, you requested a tariff classification ruling on plastic trash cans, BBC Item #’s BBFX-WSTBSK8 and BBFX-WSTBSK14. Photographs and schematic diagrams were submitted along with your ruling request.
The merchandise under consideration is referred to as plastic trash cans. Both trash bins are made of silicone plastic. The trash receptacles are green square-shaped and contain an open top. Each bin has perforated holes throughout the bottom of the can.
BBC Item #BBFX-WSTBSK8 is an 8-quart trash bin. It measures approximately 9.25 inches wide by 10 inches high with a top diameter of 9.2 inches and a bottom diameter of 8 inches. BBC Item #BBFX-WSTBSK14 is a 14-quart trash bin. It measures approximately 12 inches wide by 12 inches high with a top diameter of 11.6 inches and a bottom diameter of 10.3 inches.
You suggest classification of the trashcans in subheading 4016.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: household articles not elsewhere specified or included. We disagree. Your documentation notes that the trashcans are composed of silicone. Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTS), describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not unsaturated, and thus is not cross-linkable with sulfur. Therefore, silicone is not considered to be rubber for tariff classification purposes. The product is precluded from classification in heading 4016.
The applicable subheading for the trash cans, BBC Item #’s BBFX-WSTBSK8 and BBFX-WSTBSK14 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” The general rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division