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HQ 088886


July 9, 1991

CLA-2 CO:R:C:T 088886 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

District Director of Customs
909 First Avenue
Room 2039
Seattle, WA 98174

RE: Decision on Application for Further Review of Protest No. 30041-000014; Bambi Buckets

Dear Sir:

This protest was filed against your decisions in the liquidation of various entries involving the importation of "Bambi Buckets" produced in Canada.

FACTS:

The "Bambi Bucket" is a lightweight collapsible bucket, easily stowed in a helicopter, for holding water. It basically consists of a conical fabric bucket connected to a metal control head by suspension cables. The bucket has a non-rigid shell composed of welded polyester or nylon scrim material. Fiberglass battens housed in sidewall pouches on the shell act as a flexible frame for the bucket, while a removable ring at the top of the shell defines the bucket's opening. One side of the bucket shell also contains lead shot which acts as a ballast weight. At the bottom of the bucket is a nylon fabric dump valve and several nylon purse lines. The bucket is suspended below the control head by 8 steel suspension cables that attach to the top ring. A steel valve trip line is attached to the control head at one end, and a galvanized ring holding the purse lines is attached to the other end. The control head also contains an electrical solenoid valve release mechanism and a spring operated reel to close the valve after the water has been released from the bucket.

To be utilized, the Bambi Bucket is removed from its carrying bag and its control head is apparently attached to the hook on the helicopter's hoist. The bucket is then filled by lowering it into a suitable water supply, such as a lake or a river. Once it hits the water surface, the lead shot ballast causes the bucket to rapidly tip over and sink. The helicopter pilot can control the amount of water filling the bucket by varying the speed at which it is lifted upwards through the water. The faster the bucket is lifted upward, the more the fiberglass battens bend outward, thus increasing the volume of water the bucket can hold. To empty the bucket the trip line to the valve is released by the solenoid mechanism in the control head. The weight of the water in the bucket forces the fabric valve out through the bottom of the bucket, resulting in a rapid release of the water in a narrow water dump pattern for more effective fire control.

The entries covering the Bambi Buckets were liquidated under subheading 6307.90.9590 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provided for other made up articles, other, other, other, other.

The protestant claims that this merchandise is properly classifiable under subheading 8428.90.0090, HTSUSA, which provides for other lifting, handling, loading or unloading machinery, other machinery, other, other.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 8428, HTSUSA, or in Heading 6307, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 8428, HTSUSA, provides for other lifting, handling, loading or unloading machinery. The Bambi Bucket is essentially a container that holds water. Any lifting or handling of the water is accomplished by the helicopter or the hoist, or both. The bucket is not machinery that lifts, handles, loads, or unloads; therefore, it is not classifiable in Heading 8428.

The Bambi Bucket is made of different components, primarily textile and metal. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. We believe that the essential character of this merchandise is imparted by textile fabric bucket and valve. Therefore, the Bambi Bucket is classifiable in Heading 6307, HTSUSA, which provides for other made up articles.

HOLDING:

The merchandise at issue is classified under subheading 6307.90.9490 (previously 6307.90.9590), HTSUSA, which provides for other made up articles, other, other, other, other.

Articles that meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are normally subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is normally 4.9 percent ad valorem (otherwise, the general rate of duty is 7 percent ad valorem).

The protest should be denied. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,

John Durant, Director

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