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NY N010273




May 25, 2007

CLA-2-39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Geri Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019

RE: The tariff classification of a plastic trash can with steel frame and steel ball bearing track from China

Dear Ms. Davidson:

In your letter dated April 25, 2007 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as an Undercounter Pull-Out Can, SKU# 10031002. This item consists of a polypropylene trash can, a stainless steel frame and a galvanized steel ball bearing track. The purchaser will install this item to the base of a lower kitchen cabinet, where it will be hidden out of sight underneath the kitchen counter. The ball bearing track enables the trash can to be pulled out from underneath the kitchen counter in an easy, quiet, gliding motion, so that it can be easily accessed.

The frame is welded together and has four horizontal steel strips along the outer top edge of the trash can, one on each of the four sides. There is also a second steel strip across the middle of the front of the unit, and a second one across the middle of the back of the unit. Either of the two strips across the front of the unit can function as a handle, by which the unit will be pulled out from underneath the kitchen counter, along the ball bearing track. There are also four vertical steel strips, each one of which runs along one of the four corners of the trash can, and the horizontal strips are all welded on each end to a vertical strip. This item is 19.1 inches high by 9.7 inches wide by 19.7 inches deep. When it is fully extended along the ball bearing track it is 34 inches deep from the front side of the trash can to the back of the track. The trash can has an eight gallon capacity and can be lifted out through the top steel strips and removed from the steel frame.

This item is considered to be a composite good within the meaning of General Rule of interpretation (GRI) 3. The purpose of this item is to hold discarded trash. The steel frame and the steel ball bearing track serve the subordinate function of providing easy access and easy storage of the polypropylene can that holds the trash. Therefore, it is the opinion of this office that the polypropylene can provides the item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for the Undercounter Pull-Out Can will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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