The tariff classification of a trunk from China

N245264 September 6, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a trunk from China Dear Ms. Trotta: In your letter dated August 8, 2013, which was received in this office on August 16, 2013, you requested a tariff classification ruling. You have submitted a sample which we are returning to you. You refer to your sample as the Model Ily-case Carry Case. It is a hard sided trunk constructed of molded plastics. It is designed to provide storage, protection, portability and organization to an espresso machine and related accessories. The interior has foam inserts shaped for the intended articles, which are imported separately. You state in your letter that the case is constructed in China. However, the sample you have submitted has a hangtag indicting that it is made in the USA. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As currently marked, the case is labeled with the incorrect country of origin. Therefore, this sample does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. 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, Myles B. Harmon Acting Director National Commodity Specialist Division