CLA-2:39:RR:N2:222
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of plastic step-on trash can from Taiwan.
Dear Ms. Davidson:
In your letter dated September 7, 2007, you requested a tariff classification ruling.
The submitted illustration depicts an item identified as a “Slim White Step-On Can”, VPN# CW1321. It is made of 100 percent plastic. This item is a trash can that is designed for everyday use in the kitchen. It accommodates a 13-gallon tall trash bag and is built long and narrow for hard to fit areas. It has an extra-wide foot pedal on the front that allows for easy opening. This trash can features two wheels on the bottom back end so it can be rolled in and out of tight areas. It measures 15-1/2 inches by 11-1/2 inches by 26 inches high.
The applicable subheading for the plastic step-on kitchen trash can will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The duty rate will be 3.4 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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division