CLA-2 CO:R:C:T 088784 CRS
District Director of Customs
Federal Building, Room 198
N.W. Broadway & Glisan Streets
Portland, OR 97209
RE: Canvas log carrier; not similar to articles of heading 4202;
other made up articles.
Dear Sir:
Protest no. 2904-90-000176, dated November 9, 1990, filed by
George S. Bush Co. on behalf of H. Bernbaum Import Export Co.,
has been referred to this office for further review.
FACTS:
The merchandise at issue is a four sided, open top, cotton
canvas container designed to carry and store logs or fire wood.
The log carrier measures 18 inches by 28 inches. Two of the log
carrier's four "sides" are U-shaped end caps measuring 7 inches
in height as compared to 16 inches for the two full sides. The
purpose of the end caps is to prevent dirt and wood chips from
spilling.
ISSUE:
The issue presented is whether the instant log carrier is
classifiable as a container of heading 4202, HTSUSA, or under a
residual provision for other made up articles.
LAW AND ANALYSIS:
Heading 4202, HTSUSA, is a two part provision covering only
the articles specifically named therein and similar containers.
The first part of the heading covers trunks, suitcases, vanity
cases, attache cases, briefcases, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument cases,
gun cases, holsters and similar containers. The second part
covers traveling bags, toiletry bags, knapsacks and backpacks,
handbags, shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle cases,
jewelry boxes, powder cases, cutlery cases and similar
containers. Log carriers are not specifically named by the terms
of heading 4202. Consequently, the instant log carrier is only
classifiable in the heading if it is similar to one of the
specifically enumerated articles.
The log carrier is an open container for transporting logs
or fire wood. It has end caps to prevent dirt and wood chips
from spilling and wood reinforced handles to support the heavy
loads it is designed to carry. It is not specially shaped or
fitted, e.g., in the manner of a musical instrument case, nor
does it have compartments or pockets, as might, for example, a
handbag. Nor is it similar to suitcases, school satchels or
other forms of "luggage" which generally have some means of
closure and are designed to carry personal effects during travel.
In addition, the log carrier is readily distinguishable in size
and construction from the type of cotton tote bags that are
similar to travel bags or shopping bags. Accordingly, the log
carrier is not similar to the named articles of heading 4202.
Protestant contends the log carrier is classifiable as an
other made up article of heading 6307, HTSUSA, a residual
provision covering made up articles of textile that are not more
specifically provided for either in Section XI or elsewhere in
the Nomenclature. Since the log carrier is not similar to the
enumerated articles of heading 4202, and as there are no more
specific provisions elsewhere in the Nomenclature, it is Customs'
opinion that the instant log carrier is classifiable as a made up
article of textiles.
HOLDING:
The log carrier in question is classifiable in subheading
6307.90.9490, HTSUSA, under the provision for other made up
articles; other; other; other; other.
The protest should be allowed in full. A copy of this
decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director