To dispose of items used for mitzvot (tashmishei mitzva) such as tzitzit or etrog, you may wrap in one layer of plastic and throw it into dry garbage, or wrap in two layers of plastic and throw it into wet garbage.

By surrounding ourselves with reminders of the commandments and with objects for observing the various Jewish rituals, we can be constantly aware of what we should be doing to live our lives as Jews.
There are two categories of items used for mitzvot:

• Holy items (tashmishei kedusha), such as tefilin and its boxes, Torah books and commentaries, and Torah scrolls and covers. 
• Items used for mitzvot (tashmishei mitzva), such as lulav, etrog, and talit/tzitzit.

Women
Sacred scrolls (Torah, mezuza, tefilin) may not be written by women for sacred purposes. However, if they were written by a woman, you may study from them. You may not use them for public Torah reading, putting on tefilin, or affixing to doorposts (for mezuza).


Disposal
Both tashmishei kedusha and tashmishei mitzva should be disposed of in a respectful manner. Tashmishei kedusha should ideally be buried. Newspapers with Torah or Torah commentary must be double-wrapped and then may be put in the trash, since they contain material that should not be buried with holy writings (only a newspaper's Torah or Torah commentary contain inherent holiness).
To dispose of tashmishei mitzva, you may wrap in one layer of plastic and throw it in normal garbage.

These holy writings (tashmishei kedusha) may not be thrown directly into the trash, but should ideally be buried with like items (sheimot):

• Holy writings that contain God's name.
• Parts of Tanach (24-book Jewish Bible).
• Explanations of the Torah or commandments.

However, if a printed or written page (in contrast to parchment scrolls such as tefilin, Torahs, or mezuzas) contains God's name plus secular content, it must be double wrapped in plastic before being thrown in the trash.
Do not throw into trash, even if double wrapped:

• Handwritten scrolls of Torah, tefilin, mezuza.
• Printed Torah, Talmud, siddur, books of halacha, or Torah commentaries.

Rather, put them into a sheimot collection box or wrap in plastic and bury in a place where they will not be dug up. It does not need to be a cemetery.

Double wrap and throw into trash:

• Newspapers and flyers that have Torah psukim or Torah commentaries and also have non-Torah content.
  Reason Non-Torah material should not be buried as sheimot. 
• Children's school handouts with psukim from the Torah or halachot that also contain non-Torah content (if they ONLY contain words of Torah, they should be buried as sheimot).

For disposal of items used for mitzvot (tashmishei mitzva), you may wrap in one layer of plastic and throw it in normal garbage:

• Lulav,
• Etrog, or
• Talit/tzitzit (but NOT tefilin!)