CLA-2-94:OT:RR:NC:N4:433
Carolyn Leski
Post Entry Supervisor
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of a “replacement bag” used on a collection bin from China.
Dear Ms. Leski:
In your letter dated April 11, 2016, on behalf of Jake, Connor and Crew (JCC), you requested a tariff classification ruling. Photos were provided. In its entirety, photos depict a floor standing, metal framed collection bin with textile bag.
The merchandise concerned is only the “textile bag” made of 200D, Dacron polyester, which is specifically designed to fit over the metal frame of a collection bin. The 200D bag has a pattern of holes, which secures to the metal frame of the collection bin. It is claimed that the bag only fits the JCC’s collection bin. You indicate that the 200D bag is principally used in the United States for wood collection, however, we find that the floor standing collection bin with bag is generic and can be used for other applications, of which one such application could be for the collection of laundry.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
We note that the ENs to the HTSUS, heading 9403, at (d) “exclusions to the heading” does not include waste-paper baskets (of plastic, heading 3926; of basket or wickerwork, heading 4602; and of base metal, headings 7326 and 7419. However, it is our opinion that the floor standing, metal framed collection bin with textile bag is not a type of waste-paper basket, but rather akin to a floor standing hamper, the subject of which was ruled upon to be furniture – see New York rulings N069559 dated August 10, 2009 and N073715 dated September 23, 2009. As such, the merchandise concerned is not precluded from the furniture provisions of heading 9403, HTSUS, nor its parts provision of subheading 9403.90, HTSUS.
The applicable subheading for the 200D, Dacron polyester textile bag, specifically used on a JCC metal framed collection bin, will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: Other.” The rate of duty will be free.
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 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 Neil H. Levy at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division