Classification of plastic food boxes and plastic garbage carts

HQ 084064 June 13, 1989 CLA-2 CO:R:C:G 084064 DSN CATEGORY: Classification TARIFF NO.: 3923.10.0000, 3926.90.9050 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