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HQ 086660

June 20, 1990

CLA-2 CO:R:G 086660 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.10, 3823.90.5050

Mr. Lee Fang
Mindar International Co.
7926 Cricklewood Dr.
P.O. Box 645
Roscoe, IL. 61073

RE: Folding Bucket and Mr. Hot

Dear Mr. Fang:

This is in response to your letter dated March 1, 1990, requesting the tariff classification of two articles to be imported from Taiwan, Folding Bucket and Mr. Hot. A sample of Mr. Hot and pictures of various folding buckets were submitted with your request.

FACTS:

According to the information which you have supplied, the folding bucket measures 9.6" in diameter by 9.3" in height. It is constructed from heavy duty PVC/nylon material and, as shown in the accompanying illustration, the bucket can be folded to an almost flat shape. You state that its principal use is as a "Water bucket for camping, fishing, domestic use...etc.."

Mr. Hot is described as a body warmer for use during cold weather. It is composed of iron powder, water, active carbon, salt and polymer sand. These ingredients are enclosed in a plastic bag, or pouch.

ISSUE:

What is the proper classification of these items?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relevant
section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. In this case, the subject merchandise can be classified by reference to GRI 1.

Classification of the folding bucket is provided for specifically in subheading 3926.90.10, HTSUSA, the provision for other articles of plastics and articles of other materials of headings 3901 to 3914, other, buckets and pails. Classification of Mr. Hot is provided for in subheading 3823.90.5050, HTSUSA, which covers prepared binders for foundry molds or cores, chemical products and preparations of the chemical or allied industries...other, other, other.

HOLDING:

The Folding Bucket is properly classifiable in subheading 3926.90.10, HTSUSA, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, buckets and pails, and is dutiable at a rate of 3.4% ad valorem. Mr. Hot is properly classifiable under subheading 3823.90.5050, HTSUSA, the provision for prepared binders for foundry molds or cores, chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included...other, other, other. The duty rate for this product is 5% ad valorem.

Sincerely,

John Durant, Director

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