The tariff classification of a plastic recycling bin from Taiwan

N065588 July 17, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic recycling bin from Taiwan Dear Ms. Davidson: In your letter dated June 19, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a 2 Bin Recycler, SKU# 10050693. This item consists of two bins that are made of polypropylene (PP) plastic material and attached, one on top of the other, to a frame. Both bins can be removed from the frame. The top bin has a hinged lid that that can be opened by either stepping on the foot pedal that is located at the base of the frame or by manually lifting open by the tab on the lid. The top bin can be removed from the frame by unlatching clasps that are located on the frame. The bottom bin features a built-in handle that allows it to pivot open for access. The bottom bin can be removed from the frame by pulling it straight forward and using the carrying handles. This item is designed to be used inside the house or the garage. The applicable subheading for SKU# 10050693 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