The tariff classification of a trunk from China

N041820 November 10, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Stephen Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a trunk from China Dear Mr. Liu: In your letter dated October 9, 2008 on behalf of Calzone Case, Co., 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. You stated in your ruling request that it is constructed of wood with an outer surface of plastic sheeting. The trunk is chiefly used for storage, protection, organization and portability of electronic equipment such as a turntable for records or a compact disc player. There are no electronic components of any kind inside the trunk. The interior of the trunk is solely to house the equipment and cannot reproduce or record sound. The trunk secures with metal latches and has a plastic carrying handle. The applicable subheading for the trunk will be 4202.12.2020, Harmonized Tariff Schedule of the United States (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