&&The goods at issue are plastic wheeled bins with hinged lids that come in various sizes. They are made of injection molded high density polyethylene (HDPE) and feature large rubber wheels, a molded paper slot and locking mechanism. They are used as shredding carts for the collection of paper and confidential materials prior to destruction in non-domestic settings.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 3923.10.00.00. This tariff classification number is incorrect.&&&&Chapter 39 provides for plastics and articles of plastics. The subject goods meet the terms of the chapter because they are articles made of high density polyethylene. Heading 39.23 provides for, among other goods, articles of plastic for the conveyance or packing of goods. The explanatory notes to this heading indicate the heading covers “all articles of plastics commonly used for the packing or conveyance of all kinds of products.” The subject shred carts are used for packing and conveying paper and confidential materials; therefore, they meet the terms of subheading 3923.10. The carts do not meet the terms of the preceding statistical suffix; therefore, they are classified under the residual statistical suffix 3923.10.00.90.