HQ 0087325 - Cotton canvas utility bucket - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0087299 - HQ 0087421 > HQ 0087325

HQ 087325

August 10, 1990

CLA-2 CO:R:C:G 087325 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Ms. Ann M. Williams
A. N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: Cotton canvas utility bucket

Dear Ms. Williams:

This is in reply to your letter dated May 9, 1990, to our Champlain, New York office, on behalf of your client, Corgo Equipment Ltd., concerning the classification of three canvas tool pouches and a canvas utility bucket under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The classification of all but the utility bucket was addressed in New York Ruling Letter 852511 dated May 30, 1990.

FACTS:

The merchandise at issue is a collapsible cotton canvas folding utility bucket, style no. CA-90-00501, and is used by telephone and electric company repairmen to hold their tools. The bucket is cylindrical in shape, has a split leather base that has been dipped in paraffin wax, measures nine inches in diameter and eleven inches in height when expanded. A small pocket is sewn to the outside of the bucket. There are two metal grommets on the upper rim with a 3/8 inch manilla rope running through the grommets to form a handle. A 4 1/2 inch metal swivel snap hook is attached to the rope handle.

ISSUE:

Whether the bucket is classifiable as camping goods or as other made up (textile) articles.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 4202, HTSUSA, covers various containers, including tool bags. While the article in question is used to carry tools, in Customs' view a collapsible tool bucket is not a tool "bag" as contemplated by heading 4202.

Heading 6306, HTSUSA, covers, inter alia, other camping goods. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, EN 63.06(5), at 867, these include canvas buckets. However, it is Customs' opinion that the bucket in question is a class of merchandise separate and distinct from canvas camping buckets which are primarily designed to hold water.

The bucket at issue is made from textiles (cotton) in combination with leather, rope and steel. GRI 2(b) provides that goods consisting of more than one material are to be classified according to GRI 3. GRI 3(a) provides that when two or more headings refer to part only of the materials contained in a composite good, the headings are to be regarded as equally specific. In such a case, goods are to be classified, pursuant to GRI 3(b), as if they consisted of the material which gives them their essential character. Here, it is Customs' view that the canvas imparts essential character because it comprises the bulk of the bucket's surface area and in addition forms the collapsible portion of the article. Consequently, the bucket is classifiable as a textile in Section XI, HTSUSA.

Heading 6307, HTSUSA, covers other made up articles, including dress patterns. The Explanatory Notes, EN 63.07, at 867, provide that the heading covers articles of any textile material not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since there are no more specific headings, the bucket is classifiable in heading 6307.

HOLDING:

The bucket in question is classifiable in subheading 6307.90.9590, HTSUSA, under the provision for other made up articles, including dress patterns, other, other, other, other, and is dutiable at 7 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local

Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The sample bucket will be returned under separate cover.

Sincerely,

Previous Ruling Next Ruling