CLA-2 CO:R:C:G 087325 CRS
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.
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.
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
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
The sample bucket will be returned under separate cover.
John Durant, Director
Commercial Rulings Division