3 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N044926 N0 Ruling Active

The tariff classification of a storage trunk from China.

Issued December 9, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N044926 (December 9, 2008)

Tariff classification

HTS codes: 9403.70.8010

Headings: 9403

Product description

The trunk has a wooden frame covered in faux leather polyurethane and lined with fabric. They are designed to simulate travel trunks and feature straps and handles to achieve this look. There are two sizes available: the larger measures 33 inches wide by 16 ½ inches deep and 18 inches high; the smaller unit measure 24 inches wide by 14 inches deep and 14 ½ inches high. Both trunks have wooden feet and are designed to be placed on the floor.

CBP rationale

The applicable subheading for the storage trunk will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of plastics: Other: Household.

Full text

N044926 December 9, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive #300 Minneapolis, MN 55425 RE: The tariff classification of a storage trunk from China. Dear Ms. Peiffer: In your letter dated November 19, 2008, on behalf of Grohman Corp., you requested a tariff classification ruling. Photographs and a description have been submitted for a faux leather storage trunk. The trunk has a wooden frame covered in faux leather polyurethane and lined with fabric. They are designed to simulate travel trunks and feature straps and handles to achieve this look. There are two sizes available: the larger measures 33 inches wide by 16 ½ inches deep and 18 inches high; the smaller unit measure 24 inches wide by 14 inches deep and 14 ½ inches high. Both trunks have wooden feet and are designed to be placed on the floor. The applicable subheading for the storage trunk will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of plastics: Other: Household.” The rate of duty will be free. 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N044926

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.