CLA-2 CO:R:C:G 085514 JLJ 843879
Mr. Jerry McIntosh
President
Boddy and Ridewood America
3544 East Southern # 104
Suite 345
Mesa, Arizona 85204
RE: Aluminum Baskets for Pigeons
Dear Mr. McIntosh:
You requested a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for aluminum baskets used to carry pigeons. You
submitted descriptive literature with pictures along with your
request.
FACTS:
The merchandise at issue is aluminum baskets with thin
wooden floors and dividers. They are used to transport
pigeons. They are compartmentalized to keep the birds in
separate compartments so that they do not fight.
The baskets are about 9 inches high and 12 inches deep.
The width is about 4.5 inches per bird, so the three bird
version is about 13.5 inches wide.
The handle on top of the basket is made of plastic with
metal hardware.
ISSUE:
Are the aluminum pigeon carrying baskets classified in
Heading 4202, HTSUSA, which covers trunks, suitcases...and
similar containers?
- 2 -
LAW AND ANALYSIS:
Heading 4202 covers trunks, suitcases, vanity-cases,
executive cases, briefcases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers made of any material.
The instant pigeon carrying baskets have handles and are used
for travelling with pigeons. We find that the instant baskets
are similar to the exemplars listed in Heading 4202; therefore,
they are classifiable in Heading 4202, HTSUSA.
HOLDING:
The instant aluminum pigeon baskets are classified under
the provision for trunks, suitcases...and similar containers:
other: other, in subheading 4202.99.0000, HTSUSA, dutiable at
the rate of 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 085514JLJ
6 cc: Area Dir., N.Y. Seaport (NIS-341)
1 cc: D.D., Houston
1 cc: D.D. Los Angeles
1 cc: Port Dir., Phoenix, Arizona
JLJohnson:peh:9/29/89