CLA-2 CO:R:C:G 084064 DSN
Ms. Susan E. Carr
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, New York 14207
RE: Classification of plastic food boxes and plastic garbage
carts
Dear Ms. Carr:
This is in response to your inquiry of March 9, 1989, on
behalf of Bonar Plastics, Ltd., requesting classification under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for plastic food boxes and garbage carts manufactured
in Canada. Literature was provided in lieu of samples.
FACTS:
The "Bonar Boxes" are food boxes designed to protect, hold,
store and transport fish. The boxes are made of two integral
walls of roto-molded polyethylene between which polyurethane foam
is injected. The double-foam-wall sandwich structure enables the
fish, which is packed in ice, to survive without refrigeration
for five days. The boxes are available in 9 to 35 cubic foot
capacities.
The "Caddie" refuse carts are flip top 90 gallon plastic
bins with a metal bar on the side and two wheels. The cart is
designed to be wheeled to the road, where an automated or semi-
automated garbage truck picks up the cart by the metal bar and
dumps the trash into the truck.
ISSUE:
How are plastic food boxes and refuse carts classified
under the HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification is determined according to the terms
of the headings and any relevant section or chapter notes.
Heading 3923, HTSUSA, provides for articles for the
conveyance or packing of goods, of plastics. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to heading 3923 state
that the heading covers all articles of plastics commonly used
for the packing or conveyance of all kinds of products and make
clear (by the inclusion of refuse sacks) that refuse may be
considered "goods" under that provision.
The food boxes are designed for the storage and conveyance
of fish during transportation to the processing location. The
refuse cart, by virtue of having wheels and a steel bar, is
dedicated to storing trash awaiting pickup as well as conveying
the trash to the curb and into the garbage truck. In the case of
both containers, the storage of their contents is directly
related to the conveyance of those products. Therefore, pursuant
to GRI 1, classification under heading 3923 would be appropriate
for both samples.
HOLDING:
The samples at issue are classified under subheading
3923.10.0000, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, boxes, cases, crates
and similar articles. The rate of duty, if this merchandise is
considered "goods originating in the territory of Canada", is 2.7
percent ad valorem under the Special duty rate column.
Otherwise, the merchandise is dutiable at the rate of 3 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division