The tariff classification of trunks from China

N047097 December 30, 2008 CLA-2-42:OT:RR:E:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Darcy E. Steckler Guitar Center Stores, Inc. 950 Northfield Drive Brownsbrug, IN 46112 RE: The tariff classification of trunks from China Dear Mr. Steckler: In your letter dated December 15, 2008 you requested a tariff classification ruling. Photographs of model 4x12 A/B, model JVM215C, and model AMP-Head were submitted in lieu of samples. The items are trunks constructed of plywood with an outer surface of polyvinyl chloride (PVC) plastic sheeting. Each trunk is structured and rigid on four sides. The trunks are used for storage, protection, organization and portability of a speaker cabinet, speaker/amplifier combination or an amplifier. The interiors are lined with foam and specifically fitted for each item. From the photographs, it appears they all secure with metal latches. The applicable subheading for the trunks 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