The tariff classification of trunks from China

N248789 January 9, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of trunks from China Dear Ms. Davenport: In your letter dated December 10, 2013, you requested a tariff classification ruling. You have submitted samples, which are being returned to you. Item 13610701 consists of three small hard-sided trunks. They are constructed with an outer surface of plastic sheeting material. They each feature a textile-lined interior storage compartment, a metal latch closure, and a top opening. They are durable and suitable for repetitive use. The information you provided with your ruling request suggests that the articles are classified under subheading 4202.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for containers and cases, other, of materials (other than leather, composition leather, sheeting of plastic, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper, of wood, lined with textile fabrics. However, your samples are not constructed with an outer surface of paper. The outer surface of each trunk is plastic sheeting material. Moreover, this subheading provides for “other” containers and cases of Heading 4202. Trunks are specifically provided for previously in the heading and will be classified therein. The applicable subheading for the trunks will be 4202.12.2020, HTSUS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division