CLA-2-42:OT:RR:E:NC:N3:341
Felicia Addison
JAS Fowarding USA
322 East Grand Avenue
South San Francisco, CA 94080
RE: The tariff classification of a trunk from China
Dear Ms. Addison:
In your letter dated October 31, 2008 on behalf of Cipex International, Ltd, you requested a tariff classification ruling.
A photograph of the item was submitted in lieu of a sample. The item depicted in the photograph is a trunk. The trunk is constructed of 3/8 inch wood and covered on the outer surface with a sheeting of plastic. The trunk is designed to provide storage, protection, portability, and organization to turntables, recording equipment, compact disc player, and other similar items. The interior of the trunk is lined with foam rubber and all corners are covered with aluminum alloy fittings. The trunk secures with a metal latch.
In your letter, you suggest classification under subheading 4202.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), in part, for other containers and cases of wood, wholly or mainly covered with paper, not lined with textile fabrics. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The trunk is more specifically classified under subheading 4202.12.2020, HTSUS.
The applicable subheading for the trunk will be 4202.12.2020 HTSUS, which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division