The tariff classification of a trunk from China.

N169161 June 13, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015 Heather Mooney Customs & Trade Analyst QVC, Inc 1200 Wilson Drive Mail Code 232 West Chester, PA 19348 RE: The tariff classification of a trunk from China. Dear Ms. Mooney: In your letter dated June 1, 2011, you requested a tariff classification ruling. Illustrative photos were provided. QVC item H193470 is depicted as a trunk. The item is mainly constructed of Medium Density Fiberboard (MDF), which is completely covered in polyurethane [plastic] faux leather. The item has four wheels, and measures 30 inches in length by 24 inches in width and 20 inches in height. The item is fully lined in the inside with a non-woven material, comes with a side handle, and has three latch type closures. Decorative studs adorn the item. When the item is closed, the trunk becomes a form of a table, specifically that which is called a coffee table. Specifications indicate that the item consists of 32% polyurethane faux leather, 30% MDF, 27% non-woven lining, 7% hardware, and 4% solid wood. Cost data indicates that the faux leather is valued slightly more than that of the MDF and non-woven lining, with the hardware and solid wood being of negligible value. Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the trunk that can also act as a coffee table is composed of different components (polyurethane faux leather, MDF, fabric lining, metal hardware and solid wood) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In regards to the trunk that can also act as a coffee table, we find that the polyurethane faux leather imparts the essential character to the good, in that the faux leather completely covers the item, provides an appearance that emulates real leather to the item, and is of significant cost to the item. The applicable subheading for the trunk that can also be used as a coffee table, made from a form of plastic, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Other: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division