The tariff classification of a woven trash bin from China

N303989 May 14, 2019 CLA-2-46:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Cyniqua Clark HSNi 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woven trash bin from China Dear Ms. Clark: In your letter, dated April 16, 2019, you requested a tariff classification ruling. A product description and photos were submitted for our review. The “Wicker weave trash bin” is a trash receptacle measuring approximately 22” square and 40” high. It is intended to stand on the floor. A rectangular opening near the top allows trash to be inserted. The trash bin’s shell is made up of tightly woven strips of polyethylene (PE) plastic. Each strip measures approximately 7 mm in apparent width. Under the shell is an aluminum frame. The top portion of the bin is removable to allow trash to be emptied. The trash bin, although floor standing, is not considered to be furniture of Chapter 94. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94, heading 9403, excludes waste baskets of plastics, basket or wicker, base metals etc. You propose classification under subheading 3924.90.5650, HTSUS, as an article of plastic. However, the item is more specifically provided for as an article of plaiting materials.  Strips of plastic over 5 mm in apparent width meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, HTSUS, which states: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. Further, the trash bin is a composite article made of plaiting materials (PE strips) and aluminum wire. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components 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. It is the PE strip plaiting material which imparts the essential character of the trash bin. It allows it to function as a waste receptacle by containing the trash and provides the primary visual element. The applicable subheading for the trash bin will be 4602.90.0000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601;…: Other (other than of vegetable materials). The rate of duty will be 3.5% 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. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4602.90.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4602.90.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 contact National Import Specialist Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division