OT:RR:CTF:FTM H355020 BJK
Mr. Charly Thibault
OilCatch
P.O. Box 356
Falher, Alberta T0H 1M0
Canada
RE: Tariff Classification; Country of Origin Marking; USMCA Eligibility of OilCatch
Product
Dear Mr. Thibault:
This letter is in response to your request submitted to U.S. Customs and Border
Protection (“CBP”), dated October 6, 2025, for a binding ruling regarding the tariff classification
under the Harmonized Tariff Schedule of the United States (“HTSUS”), the country of origin
marking, and the eligibility for preferential tariff treatment under the United States Mexico
Canada Agreement (“USMCA”) of an OilCatch product.
Our response is based on the information provided in the initial ruling request as well as
additional information furnished on December 17, 2025 via e-mail.
FACTS:
In the ruling request, the OilCatch product is described as “a hand tool used during oil
filter changes to capture residual oil and prevent spills.” Based on photographs provided in
connection with the ruling request, the OilCatch product resembles a bucket in varying sizes.
The product is made via 3D printing using thermoplastic polyurethane (“TPU”) filament to
create the main body. The TPU plastic main body is fastened with steel rivets to permanently tie
the product together to create the finished OilCatch product. The product is available in four
different sizes (small, medium, large, and extra-large) and can be purchased individually or as a
bundle, for which one of each size is packaged together. All size configurations are composed of
the same materials.
The 3D printing, assembly operations combining the steel rivets to the TPU plastic main
body, trimming to size, and packaging are conducted exclusively within Canada. The TPU
filament that is used in the 3D printing of the product is purchased from a Canadian producer of
the filament. The 3D printing is performed in Canada. The steel rivets added to the TPU main
body in Canada are purchased from a Canadian producer. The finished product, or bundle, is
placed inside cardboard boxes, palletized, and prepared for shipment, all within Canada.
In the ruling request, the suggested tariff classification of the OilCatch product is
subheading 3926.90.10, HTSUS, which provides for “Other articles of plastics and articles of
other materials of headings 3901 to 3914: Other: Buckets and pails,” or alternatively, subheading
3926.90.99, HTSUS, which provides for “Other articles of plastics and articles of other materials
of headings 3901 to 3914: Other: Other.” Additionally, confirmation is sought that the product is
properly marked as “Made in Canada” pursuant to CBP regulations, 19 C.F.R. Part 134, and that
the product is eligible for preferential tariff treatment under the USMCA.
ISSUES:
What is the tariff classification of the OilCatch product?
What is the country of origin marking of the OilCatch product?
Whether the OilCatch product is eligible for preferential tariff treatment under the USMCA.
LAW AND ANALYSIS:
Classification decisions under the HTSUS are made in accordance with the General Rules
of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined
according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be
applied in order.
GRI 2(b) states as follows:
Any reference in a heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance with other
materials or substances. Any reference to goods of a given material or substance
shall be taken to include a reference to goods consisting wholly or partly of such
material or substance. The classification of goods consisting of more than one
material or substance shall be according to the principles of rule 3.
GRI 3 states that:
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When, by application of rule 2(b) or for any other reason, goods are, prima
facie, classifiable under two or more headings, classification shall be
effected as follows:
(a) The heading which provides the most specific description shall
be preferred to headings providing a more general description.
However, when two or more headings each refer to part only of the
materials or substances contained in mixed or composite goods . . .
those headings are to be regarded as equally specific in relation to
those goods, even if one of them gives a more complete or precise
description of the goods.
(b) Mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component which
gives them their essential character, insofar as this criterion is
applicable.
* * *
The 2026 HTSUS provisions under consideration are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
* * *
3926.90 Other:
3926.90.10 Buckets and pails
* * *
3926.90.99 Other
* * *
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers
(including spring washers) and similar articles, of iron or steel:
* * *
Non-threaded articles:
7318.23.00 Rivets
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* * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs)
constitute the “official interpretation of the Harmonized System” at the international level. See
T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor
dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and
are “generally indicative of [the] proper interpretation” of these headings. See id.
The ENs for GRI 3(b) provide, in pertinent part:
The factor which determines essential character will vary as between different
kinds of goods. It may, for example, be determined by the nature of the material
or component, its bulk, quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods.
* * *
CLASSIFICATION:
The OilCatch product at issue is composed of TPU filament that is 3D printed into a TPU
plastic main body, resembling the shape of a bucket, which is fastened with steel rivets for use in
oil filter changes to capture residual oil and prevent spills. In applying the GRIs to determine the
appropriate tariff classification, CBP notes that pursuant to GRI 1, there is no heading or
subheading that accurately captures the OilCatch product as a plastic bucket with steel rivets for
use in oil filter changes. Thus, tariff classification of the OilCatch product cannot be determined
pursuant to GRI 1. In applying the GRIs in sequential order, GRI 2(a) relates to articles
presented unassembled or disassembled. As the OilCatch product is imported in a finished
condition, GRI 2(a) is not applicable in this case. As a result, GRI 2(b) is applied. GRI 2(b), in
pertinent part, states that: “[t]he classification of goods consisting of more than one material or
substance shall be according to the principles of rule 3.” CBP observes that the OilCatch product
is composite good of both TPU plastic and steel rivets. As such, CBP applies GRI 3.
As noted above, GRI 3(a) provides that tariff classification of a product consisting of two
or more different materials should be determined based on the most specific description of the
product over a more general description; however, when the headings only refer to a part of the
product, those headings are “regarded as equally specific in relation to those goods.” Here,
subheading 3926.90.10, HTSUS, refers to the plastic bucket and subheading 7318.23, HTSUS,
refers to the steel rivets. Since both subheadings specifically reference only a part of the
OilCatch product, tariff classification cannot be determined pursuant to GRI 3(a).
When tariff classification cannot be determined pursuant to GRI 3(a), GRI 3(b) is
applied. GRI 3(b) provides that a product composed of two or more different materials “be
classified as if they consisted of the material or component which gives them their essential
character.” The ENs for GRI 3(b) provide a non-exhaustive list of factors to consider in
determining the essential character of a product, including “the nature of the material or
component, its bulk, quantity, weight or value, or by the role of a constituent material in relation
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to the use of the goods.” In examining the OilCatch product, the TPU plastic main body that
serves as a bucket to catch the residual oil and prevent spills during oil filter changes imparts the
essential character to the product. First, the TPU plastic main body accounts for the “bulk,
quantity, weight and value” of the OilCatch product. Next, the TPU plastic main body confers
the primary use of the OilCatch product by serving as the bucket to catch the oil. Indeed, the
steel rivets merely serve to fasten the TPU plastic main body in place to fortify its role in serving
as a bucket for the residual oil and the prevention of spills. As the TPU plastic main body
imparts the essential character of the OilCatch product, pursuant to GRI 3(b) the product is
appropriately classified under heading 3926, HTSUS, as an article of plastic. In examining the
subheadings under heading 3926, HTSUS, subheading 3926.90.10, HTSUS, provides for
“buckets and pails” of plastic. Thus, the OilCatch product is properly classified under
subheading 3926.90.10, HTSUS, which provides for “Other articles of plastics and articles of
other materials of headings 3901 to 3914: Other: Buckets and pails.”
COUNTRY OF ORIGIN MARKING:
The marking statute, section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §
1304(a)), provides that unless excepted, every article of foreign origin (or its container) imported
into the United States shall be marked in a conspicuous place as legibly, indelibly, and
permanently as the nature of the article (or container) will permit, in such a manner as to indicate
to an ultimate purchaser in the United States the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. § 1304 was “that the ultimate purchaser
should be able to know by an inspection of the marking on imported goods the country of which
the goods is the product. The evident purpose is to mark the goods so that at the time of
purchase the ultimate purchaser may, by knowing where the goods were produced, be able to
buy or refuse to buy them, if such marking should influence his will.” United States v.
Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the CBP Regulations (19 C.F.R. Part 134) implements the country of origin
marking requirements and exceptions of 19 U.S.C. § 1304. Section 134.1(b), CBP Regulations
(19 C.F.R. § 134.1(b)), defines “country of origin” as “the country of manufacture, production,
or growth of any article of foreign origin entering the United States. Further work or material
added to an article in another country must effect a substantial transformation in order to render
such other country the ‘country of origin’ within the meaning of [the marking laws and
regulations].”
Pursuant to 19 C.F.R. Part 102 of the CBP interim regulations regarding the country of
origin marking rules, tariff-rate quotas, and other United States-Mexico-Canada Agreement
(USMCA) provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules
set forth in 19 C.F.R. §§ 102.1 through 102.18 and 102.20 determine the country of origin
marking with respect to goods imported from Canada and Mexico. Section 102.11 provides a
required hierarchy for determining the country of origin of a good for marking purposes, with the
exception of textile and apparel goods which are subject to the provisions of 19 C.F.R. § 102.21.
See 19 C.F.R. § 102.11. Since the goods will be imported from Canada, section 102 will govern
the determination of whether the goods are products of Canada.
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Section 102.11(a) provides that the country of origin of a good is the country in which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in
tariff classification set out in § 102.20 and satisfies any other applicable requirements
of that section, and all other applicable requirements of these rules are satisfied.
“Domestic material” is defined in section 102.1(d), as “a material whose country of
origin as determined under these rules is the same country as the country in which the good is
produced.”
Section 102.1(g) defines a good as “wholly obtained or produced” as follows:
(1) A mineral good extracted in that country;
(2) A vegetable or plant good harvested in that country;
(3) A live animal born and raised in that country;
(4) A good obtained from hunting, trapping or fishing in that country;
(5) A good (fish, shellfish and other marine life) taken from the sea by vessels registered
or recorded with that country and flying its flag;
(6) A good produced on board factory ships from the goods referred to in paragraph
(g)(5) of this section, provided such factory ships are registered or recorded with that
country and fly its flag;
(7) A good taken by that country or a person of that country from the seabed or beneath
the seabed outside territorial waters, provided that country has rights to exploit such
seabed;
(8) A good taken from outer space, provided they are obtained by that country or a
person of that country;
(9) Waste and scrap derived from:
(i) Production in a country, or
(ii) Used goods collected in that country provided such goods are fit only for the
recovery of raw materials; and
(10) A good produced in that country exclusively from goods referred to in paragraphs
(g)(1) through (10) of this section or from their derivatives, at any stage of
production.
The OilCatch product at issue is produced via 3D printing and assembly exclusively
within Canada. The TPU plastic filament used in the 3D printing is produced in Canada, as are
the steel rivets used to fasten and tie the TPU plastic main body together to make the finished
OilCatch product.
In applying 19 C.F.R. § 102.11(a)(1), the OilCatch product is a composite good of both
plastic and steel components from Canada and is not “wholly obtained or produced.” Rather,
section 102.11(a)(2) applies because the OilCatch product is produced exclusively from
Canadian materials. Thus, pursuant to 19 C.F.R. § 102.11(a)(2), the country of origin for
marking purposes is Canada.
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USMCA:
The United States-Mexico-Canada Agreement (USMCA) was signed by the
Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA
was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA
Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note
(GN) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for
determining whether a good is an originating good for purposes of the USMCA. GN 11(b)
states:
For the purposes of this note, a good imported into the customs territory of the
United States from the territory of a USMCA country, as defined in subdivision
(l) of this note, is eligible for the preferential tariff treatment provided for in the
applicable subheading and quantitative limitations set forth in the tariff schedule
as a “good originating in the territory of a USMCA country” only if—
(i) the good is a good wholly obtained or produced entirely in the
territory of one or more USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more
USMCA countries, exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more
USMCA countries using nonoriginating materials, if the good
satisfies all applicable requirements set forth in this note (including
the provisions of subdivision (o)); or
* * *
GN 11(l)(iv) explains that a good is “wholly obtained or produced” entirely in the
territory of one or more USMCA countries means any of the following:
(1) a mineral good or other naturally occurring substance extracted or taken from the
territory of one or more USMCA countries;
(2) a plant, plant good, vegetable or fungus grown, cultivated, harvested, picked or
gathered in the territory of one or more USMCA countries;
(3) a live animal born and raised in the territory of one or more USMCA countries;
(4) a good obtained in the territory of one or more USMCA countries from a live animal;
(5) an animal obtained by hunting, trapping, fishing, gathering or capturing in the
territory of one or more USMCA countries;
(6) a good obtained in the territory of one or more USMCA countries from aquaculture;
(7) a fish, shellfish or other marine life taken from the sea, seabed or subsoil outside the
territory of one or more USMCA countries and outside the territorial sea of any
country that is not a USMCA country by—
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(A) a vessel that is registered or recorded with a USMCA country and flying the
flag of that country; or
(B) a vessel that is documented under the laws of the United States;
(8) a good produced on board a factory ship from goods referred to in subparagraph (7)
above, if such factory ship—
(A) is registered or recorded with a USMCA country and flies the flag of that
country; or
(B) is a vessel that is documented under the laws of the United States;
(9) a good, other than a good referred to in subparagraph (7) above, that is taken by a
USMCA country, or a person of a USMCA country, from the seabed or subsoil
outside the territory of a USMCA country, if that USMCA country has the right to
exploit such seabed or subsoil;
(10) waste and scrap derived from—
(A) production in the territory of one or more USMCA countries; or
(B) used goods collected in the territory of one or more USMCA countries, if
such goods are fit only for the recovery of raw materials;
(11) a good produced in the territory of one or more USMCA countries exclusively from
goods referred to in any of subparagraphs (1) through (10), inclusive, of this
subdivision, or from their derivatives, at any stage of production.
In reviewing the OilCatch product, the product is 3D printed and assembled in Canada
exclusively with Canadian originating components. The TPU plastic filament is produced in
Canada, which is then used in the 3D printing operations to produce the TPU plastic main body
in Canada. The steel rivets are produced in Canada and used to fasten the TPU plastic main
body together in final assembly operations in Canada. In applying GN 11(b)(i), the OilCatch
product is not “wholly obtained or produced” as it is composite good composed of plastic and
steel rivets not described by GN 11(l)(iv). Here, GN 11(b)(ii) applies since the OilCatch product
is produced entirely in Canada, exclusively from originating materials. Thus, pursuant to GN
11(b)(ii), the OilCatch product is a good originating in the territory of a USMCA country,
namely, Canada, and the OilCatch product is eligible for preferential tariff treatment under the
USMCA.
HOLDING:
By application of GRI 3(b) and 6, the OilCatch product is classified under heading 3926,
HTSUS, which provides for “Other articles of plastics and articles of other materials of headings
3901 to 3914.” Specifically, the OilCatch product is classified under subheading 3926.90.10,
HTSUS, as “Other articles of plastics and articles of other materials of headings 3901 to 3914:
Other: Buckets and pails.” The 2026 column one general rate of duty is 3.4% ad valorem.
Pursuant to 19 C.F.R. § 102.11(a)(1), the country of origin for marking purposes of the
OilCatch product is Canada.
Pursuant to GN 11(b)(ii), the OilCatch product is eligible for preferential tariff treatment
under the USMCA.
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Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the
assumption that all of the information furnished in connection with the ruling request and
incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a [CBP] field office to
the transaction to which it is purported to relate is subject to the verification of the facts
incorporated in the ruling letter, a comparison of the transaction described therein to the actual
transaction, and the satisfaction of any conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the time the
goods are entered. If the documents have been filed without a copy, this ruling should be
brought to the attention of the CBP officer handling the transaction.
Sincerely,
Sarah Kafka, Chief
Food, Textiles, and Marking Branch
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