HQ 084064: Classification of plastic food boxes and plastic garbage carts

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084064

                                        June 13, 1989


          CLA-2 CO:R:C:G  084064 DSN

          CATEGORY:  Classification

          TARIFF NO.:  3923.10.0000, 3926.90.9050

          Ms. Susan E. Carr
          C.J. Tower, Inc.
          128 Dearborn Street
          Buffalo, New York 14207

          RE:  Classification of plastic food boxes and plastic garbage
          carts

          Dear Ms. Carr:

                This is in response to your inquiry of March 9, 1989, on
          behalf of Bonar Plastics, Ltd., requesting classification under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for plastic food boxes and garbage carts manufactured
          in Canada.  Literature was provided in lieu of samples.

          FACTS:

                The "Bonar Boxes" are food boxes designed to protect, hold,
          store and transport fish.  The boxes are made of two integral
          walls of roto-molded polyethylene between which polyurethane foam
          is injected.  The double-foam-wall sandwich structure enables the
          fish, which is packed in ice, to survive without refrigeration
          for five days.  The boxes are available in 9 to 35 cubic foot
          capacities.

                The "Caddie" refuse carts are flip top 90 gallon plastic
          bins with a metal bar on the side and two wheels.  The cart is
          designed to be wheeled to the road, where an automated or semi-
          automated garbage truck picks up the cart by the metal bar and
          dumps the trash into the truck.


          ISSUE:

                How are plastic food boxes and refuse carts classified
          under the HTSUSA?  











                                         -2-

          LAW AND ANALYSIS:

                Classification of merchandise is in accordance with the
          General Rules of Interpretation (GRI's), taken in order.  GRI 1
          provides that classification is determined according to the terms
          of the headings and any relevant section or chapter notes.

                Heading 3923, HTSUSA, provides for articles for the
          conveyance or packing of goods, of plastics.  The Explanatory
          Notes constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes to heading 3923 state
          that the heading covers all articles of plastics commonly used
          for the packing or conveyance of all kinds of products and make
          clear (by the inclusion of refuse sacks) that refuse may be
          considered "goods" under that provision.

                The food boxes are designed for the storage and conveyance
          of fish during transportation to the processing location.  The
          refuse cart, by virtue of having wheels and a steel bar, is
          dedicated to storing trash awaiting pickup as well as conveying
          the trash to the curb and into the garbage truck.  In the case of
          both containers, the storage of their contents is directly
          related to the conveyance of those products.  Therefore, pursuant
          to GRI 1, classification under heading 3923 would be appropriate
          for both samples.

          HOLDING:

                The samples at issue are classified under subheading
          3923.10.0000, HTSUSA, which provides for articles for the
          conveyance or packing of goods, of plastics, boxes, cases, crates
          and similar articles.  The rate of duty, if this merchandise is
          considered "goods originating in the territory of Canada", is 2.7
          percent ad valorem under the Special duty rate column.
          Otherwise, the merchandise is dutiable at the rate of 3 percent
          ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division