The tariff classification of a plastic waste basket from China.

N302965 March 7, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Susan DeMasi CHF Industries, Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of a plastic waste basket from China. Dear Ms. DeMasi: In your letter dated January 22, 2019, you requested a tariff classification ruling. You submitted a sample identified as “Tribal Chic-ll” style number 3V35003WBK, which consists of a small circular waste basket. The article measures approximately 7.75” in diameter across the open top, tapering to a smaller bottom diameter of 5” and is said to be predominantly made of resin, and a small amount of natural stone powder. The exterior surface of the waste basket features a raised design which replicates the look of carved wood. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers all the components of the waste basket in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The waste basket is a composite good. The waste basket is composed of resin, and a small amount of stone powder which lends additional support the resin component. The resin is the major component and provides the bulk to the composition of the waste basket. Therefore the resin provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the waste basket, style number 3V35003WBK, will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division