CLA-2 CO:R:C:T 088886 CC
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
Commercial Rulings Division