The tariff classification of plastic environmental containers from Canada

N141236 February 3, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 3926.90.9980; 3923.50.0000 Ms. Jennifer Ritzow Orbis Corporation 1055 Corporate Center Drive Oconomowoc, WI 53066 RE: The tariff classification of plastic environmental containers from Canada Dear Ms. Ritzow: In your letter dated January 4, 2011, you requested a tariff classification ruling. You have attached illustrations of various types of environmental containers, all molded of plastics. The recycling bins are used for household collection of recycling material and are placed outside the home for curbside pick-up. Separate lids are available for these bins. The trash bins are used for curbside collection of household trash. The kitchen collector is a lidded bucket with handle, measuring 12 inches by 8.5 inches by 8.5 inches. It is used in the kitchen for collecting food waste for eventual transfer to a backyard composter. The backyard composter does not incorporate any mechanical features. Although the descriptive literature depicts environmental containers of a type principally used in the home, you indicate that you may also import versions of these containers that are designed for office and industrial use. You suggest classification in either subheading 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, or in subheading 3924.90.5650, HTSUS, which provides for other household articles of plastics. The articles of subheading 3923.10.0000 are those that are used for the conveyance or packing of bulk goods, commercial goods, and goods for retail sale, not items in the possession of the consumer. Classification in subheading 3924.90.5650 is limited to articles solely or principally used in the home. The applicable subheading for household recycling bins, household trash bins, kitchen compost collectors and backyard composters will be 3924.90.5650, HTSUS, which provides for …other household articles…of plastics: other: other. The general rate of duty will be 3.4 percent ad valorem. The applicable subheading for office and industrial refuse and recycling bins will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for separately imported lids will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division