N254552 N2 Ruling Active

The tariff classification of a storage trunk from China

Issued July 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6700

Headings: 4823

Product description

The sample will be retained for future reference. The submitted sample is a storage trunk measuring approximately 11” (w) x 10 ¾” (h) x 16” (l). The item is in the form of a classic trunk with a rounded top, squared bottom, and hinged lid. The trunk is constructed wholly of paperboard that is covered with coated, printed paper. It has a synthetic fiber rope handle on either side and a base metal latch.

CBP rationale

The applicable subheading for the storage trunk will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers (not enumerated).

Full text

N254552 July 11, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Mathew Samuel Michaels Procurement Stores 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a storage trunk from China Dear Mr. Samuel: In your letter, dated June 11, 2014, you requested a tariff classification ruling. The ruling was requested on a storage trunk, identified as “Paper Storage Trunk w/ Metal Latch and Rope Handles” item # 3525-70017. A representative sample was submitted for our review. The sample will be retained for future reference. The submitted sample is a storage trunk measuring approximately 11” (w) x 10 ¾” (h) x 16” (l). The item is in the form of a classic trunk with a rounded top, squared bottom, and hinged lid. The trunk is constructed wholly of paperboard that is covered with coated, printed paper. It has a synthetic fiber rope handle on either side and a base metal latch. The applicable subheading for the storage trunk will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers (not enumerated). 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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