HQ 0088784 - Canvas log carrier; not similar to articles of heading 4202; other made up articles. - United States International Trade Commision Rulings

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HQ 088784

December 5, 1991

CLA-2 CO:R:C:T 088784 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

District Director of Customs
Federal Building, Room 198
N.W. Broadway & Glisan Streets
Portland, OR 97209

RE: Canvas log carrier; not similar to articles of heading 4202; other made up articles.

Dear Sir:

Protest no. 2904-90-000176, dated November 9, 1990, filed by George S. Bush Co. on behalf of H. Bernbaum Import Export Co., has been referred to this office for further review.

FACTS:

The merchandise at issue is a four sided, open top, cotton canvas container designed to carry and store logs or fire wood. The log carrier measures 18 inches by 28 inches. Two of the log carrier's four "sides" are U-shaped end caps measuring 7 inches in height as compared to 16 inches for the two full sides. The purpose of the end caps is to prevent dirt and wood chips from spilling.

ISSUE:

The issue presented is whether the instant log carrier is classifiable as a container of heading 4202, HTSUSA, or under a residual provision for other made up articles.

LAW AND ANALYSIS:

Heading 4202, HTSUSA, is a two part provision covering only the articles specifically named therein and similar containers. The first part of the heading covers trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers. The second part covers traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers. Log carriers are not specifically named by the terms of heading 4202. Consequently, the instant log carrier is only classifiable in the heading if it is similar to one of the specifically enumerated articles.

The log carrier is an open container for transporting logs or fire wood. It has end caps to prevent dirt and wood chips from spilling and wood reinforced handles to support the heavy loads it is designed to carry. It is not specially shaped or fitted, e.g., in the manner of a musical instrument case, nor does it have compartments or pockets, as might, for example, a handbag. Nor is it similar to suitcases, school satchels or other forms of "luggage" which generally have some means of closure and are designed to carry personal effects during travel. In addition, the log carrier is readily distinguishable in size and construction from the type of cotton tote bags that are similar to travel bags or shopping bags. Accordingly, the log carrier is not similar to the named articles of heading 4202.

Protestant contends the log carrier is classifiable as an other made up article of heading 6307, HTSUSA, a residual provision covering made up articles of textile that are not more specifically provided for either in Section XI or elsewhere in the Nomenclature. Since the log carrier is not similar to the enumerated articles of heading 4202, and as there are no more specific provisions elsewhere in the Nomenclature, it is Customs' opinion that the instant log carrier is classifiable as a made up article of textiles.

HOLDING:

The log carrier in question is classifiable in subheading 6307.90.9490, HTSUSA, under the provision for other made up articles; other; other; other; other.

The protest should be allowed in full. A copy of this decision should be attached to the Form 19 Notice of Action.

Sincerely,

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