CLA-2-42:OT:RR:NC:N4:441
Long Vu
Walgreen Company
304 Wilmot Road
MS #3291
Deerfield, IL 60015
RE: The tariff classification of small trunks from China
Dear Mr. Vu:
In your letter dated July 27, 2012, you requested a tariff classification ruling.
You have submitted four samples, which you refer to as “Vaultz Locking Pencil Boxes.” They are of the same construction and size except for the outer surface materials. Items VZ00264 and VZ01259 are constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. Item VZ00082 is constructed with an outer surface of cotton textile material. Item VZ00130 is constructed with an outer surface of polyurethane (PU) glitter. They are small trunks. Each style is constructed of medium density fiberboard (MDF) base with chrome-steel corners for strength and a sturdy key lock on the outside for security. They are designed to store, organize, protect and provide portability to school accessories and other various items. The interior of each case is lined with a textile material and has a mesh pocket and elastic band to keep items in place. They measure approximately 8.25” (L) x 5” (W) x 2.5” (H). Your samples will be returned to you except for item VZ00130 which is being retained by this office.
In your letter, you suggest classification of the trunks under subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. Legal Note 1(e) of Chapter 44 excludes articles of Heading 4202 from being classified within Chapter 44. Trunks are specifically provided for Heading 4202 and, as such, will be classified therein.
The applicable subheading for styles VZ00264 and VZ01259 will be 4202.12.2020, HTSUS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style VZ00082 will be 4202.12.4000, HTSUS, which provides for trunks, suitcases, attaché cases, briefcases, school satchels and similar containers, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for style VZ00130 will be 4202.19.0000, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, 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,
Thomas J. Russo
Director
National Commodity Specialist Division