The tariff classification of a plastic wastebasket and lid from China.

NY R03769 May 8, 2006 CLA-2-39:RR:NC:SP:221 R03769 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3924.90.5500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic wastebasket and lid from China. Dear Mr. Crago: In your letter dated April 19, 2006, on behalf of your client Corporate Express, you requested a tariff classification ruling. The submitted illustration depicts a wastebasket with lid, which you identify as item number C097CA00043. The basket is made of polypropylene plastic. The wastebasket measures 41cm x 41cm x 70cm and has a capacity of 60 liters. The plastic lid for the wastebasket, when imported separately, is identified as item number C097CA00047. The lid measures 41cm x 41cm x 11cm. Your letter of inquiry states that the wastebasket and the lid are imported and sold separately. You also requested that we provide a classification if the items are imported together as a complete set. The applicable subheading for the wastebasket lid imported separately will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the wastebasket imported separately or for the wastebasket and lid imported together will be 3924.90.5500, HTSUS, which provides for…other household articles and toilet 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division