CLA-2-42:OT:RR:NC:N4:441
Kari Aiduk
Mohawk Global Logistics
123 Air Cargo Road
Syracuse, NY 13212
RE: The tariff classification of trunks from Mexico
Dear Ms. Aiduk:
In your letter dated November 6, 2025, you requested a tariff classification ruling on behalf of your client,
Werner Co. You have submitted descriptive literature for our review.
The articles under consideration, items CMXTBAD64019032, 113347-53-01, 102100-53-01, 103160-53-01,
and 65211929, are base metal toolboxes intended to transport tools safely and securely within truck beds. The
five items represent different base metals and different sizes; they all share the common feature of storing
tools and equipment safely and securely for transport. All models listed are constructed to be fitted within
most truck brand/models regardless of the bed structure.
You have suggested that of several potential headings, heading 4202 most specifically provides for the
articles described above. We agree; the articles are akin to the trunks of heading 4202.
The applicable subheading for the trunks will be 4202.19.0000, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for trunks, suitcases, vanity cases, and similar containers, other. The general
rate of duty will be 20 percent ad valorem.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 4202.19.0000,
HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS
(U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of
Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem
duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 4202.19.0000, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Mexico are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.27, in addition to subheading 4202.19.0000, HTSUS, listed above.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division