The tariff classification of a plastic trash receptacle and a plastic recyclable receptacle, held by a steel frame on a steel ball bearing track from China

N042681 November 26, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Gary D. Hollis The Container store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic trash receptacle and a plastic recyclable receptacle, held by a steel frame on a steel ball bearing track from China Dear Mr. Hollis: In your letter dated October 24, 2008, you requested a tariff classification ruling. The submitted illustration depicts an item identified as an Under the Counter Pull Out Recycler, SKU# 10048937. This item consists of two plastic receptacles without lids, each made of polypropylene (PP) plastic material, a chrome plated steel frame and a galvanized steel ball bearing track. One of the receptacles has a 5.2 gallon capacity and the other receptacle has a 4 gallon capacity. This item is designed with two receptacles for the purpose of separating trash and recyclables. The purchaser will install this item to the base of a lower kitchen cabinet, where it will be hidden out of sight underneath the kitchen counter. Four installation screws are included with the importation. The ball bearing track enables the two receptacles to be pulled out from underneath the kitchen counter in an easy gliding motion. The overall dimensions of this item are 18.2 inches in depth by 9.7 inches in width by 19.1 inches in height. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The purpose of this item is to hold discarded trash and recyclables. The steel frame and the steel ball bearing track serve the subordinate function of providing easy access and easy storage of the two polypropylene receptacles. Therefore, it is the opinion of this office that the two polypropylene receptacles provide the item with the essential character, within the meaning of GRI 3(b). The applicable subheading for SKU# 10048937 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty 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