CLA-2-76:OT:RR:NC:N4:422
Mr. Doug Peck
Winston Furniture Company of Alabama LLC
540 Dolphin Rd,
Haleyville, AL 35565
RE: The tariff classification of aluminum waste receptacles from Mexico
Dear Mr. Peck:
In your letter dated April 2, 2025, you requested a tariff classification ruling. Photographs of the items were
submitted with your request.
The items are three aluminum waste receptacles designed to collect trash and other waste materials. The
aluminum waste receptacles will be used in commercial and public space areas.
SKU M770 is a rectangular aluminum 22-gallon waste receptacle with a fiberglass liner. It measures
approximately 36 inches high by 36 ½ inches wide by 36 inches deep. The aluminum waste receptacle has a
two compartment body that houses two, 22-gallon fiberglass liners.
SKU M8040A is a round aluminum 32-gallon waste receptacle with a galvanized powder-coated liner. It
measures approximately 45.88 inches high by 25 inches wide by 45.88 inches deep. The aluminum waste
receptacle has a latch door that houses the included liner. A rain bonnet top is welded in place to the base of
the waste receptacle.
SKU AG-36FT is a round aluminum 36-gallon waste receptacle with a plastic liner. It measures
approximately 29.25 inches high by 26 ½ inches wide by 26 ½ inches deep. The aluminum waste receptacle
has a flat top lid and plastic liner.
The applicable subheading for aluminum waste receptacles, SKU M770, M8040A, and AG-36FT will be
7615.10.9100, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Table,
kitchen or other household articles and parts thereof, of aluminum; Other: Other.” The rate of duty is 3.1
percent ad valorem.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty.? At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 7615.10.9100,
HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS
(U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of
Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem
duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 7615.10.9100, HTSUS.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products.? Additional duties for derivative aluminum products of 25 percent are reflected in
Chapter 99, headings 9903.85.04 and 9903.85.07.? Products provided by heading 9903.85.08 will be subject
to a duty of 25 percent upon the value of the aluminum content.? At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading
7615.10.9100, HTSUS.? Derivative aluminum articles processed in another country from aluminum articles
that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the
additional ad valorem duties.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division