The tariff classification of wheeled plastic refuse carts from an undisclosed country

N260169 January 14, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Christy King American Emo Trans, Inc. P.O. Box 19030 Charlotte, NC 28219 RE: The tariff classification of wheeled plastic refuse carts from an undisclosed country Dear Ms. King: In your letter dated December 12, 2014, on behalf of Otto Environmental Systems North America, Inc., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an “Edge” 95-gallon cart for domestic refuse, Model MSD-95 E. It consists of a container body with attached lid and two attached base wheels that are all made of injection-molded, high density polyethylene (HDPE) plastic material. The lid is attached to the container by two HDPE snap-lock hinge pins. The front of the container has a molded recess with an incorporated lift bar that is made of either plastic or steel. The bar enables the container to be lifted by automated or semi-automated lifter systems to facilitate emptying. The item measures approximately 45 3/8” in height, 27½” in width and 33¼” in depth. You have suggested that this item is either correctly classified in subheading 3923.10 or subheading 8716.80. However, we do not agree that this item is correctly classified in the subheadings that you have suggested. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. In considering the applicability of the aforementioned subheadings, we noted that the conveyance of trash to a curbside collection by utilization of the cart is a minor function of such cart. To be noted is the fact that the ENs for heading 3923 specifically excludes household articles such as dustbins, and the ENs for heading 3924 specifically includes dustbins. According to the American Heritage Dictionary, Second College Edition, the term dustbin is chiefly a British term for a can for trash or garbage. Recognizing that the English used in the EN's is British English, we believe that the term dustbin therein is synonymous with the American terms trash can, refuse can, garbage can and cart. Accordingly, the instant item is excluded from classification in heading 3923. See Headquarter Rulings Letters (HQ) 089757 dated October 1, 1991, HQ 950644 dated December 27, 1991 and HQ 950645 dated December 27, 1991. Likewise, the ENs for heading 8716 specifically excludes “small wheeled containers” from classification in heading 8716. The applicable subheading for Model MSD-95 E will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division