CLA-2 CO:R:C:T 088432 CC
Mr. Cosimo La Rosa
Vice President
Everlite
451 Alliance Ave.
Toronto, Ontario
Canada M6N 2J1
RE: Classification of cedar lined storage trunks
Dear Mr. La Rosa:
This letter is in response to your request for the tariff
classification of cedar lined storage trunks. Samples were
submitted for examination.
FACTS:
The merchandise at issue consists of trunks lined with
genuine Tennessee red aromatic cedar, a layer (veneer)
approximately 1/8-inch to 3/8-inch thick, to protect clothes,
linens, and woolens from undesirable effects of insects, moisture
and dust. The aroma of the cedar has a repelling effect on
insects, like moths and flies, as well as rodents. The trunks
are made of wood frames and bottoms. The sizes of the trunks are
normally about 34 inches by 19 inches by 15 inches. This
merchandise has interlocking tongue and groove closures that make
it completely dustproof. Large stop hinges allow the top to
remain open unassisted. There are foam pads at the bottom, which
protect underlying surfaces, handles on the sides, and a lock
with keys.
You have submitted three representative samples for
examination. Two of them have the exterior made of vinyl. One
of these has a white vinyl exterior. The other is black and is
rounded at the top, with decorative wood strips on the top and
around the sides. The third trunk has a metal exterior that is
made to look like brass.
ISSUE:
Whether the submitted merchandise is classifiable as
travelling goods of Heading 4202 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) or as furniture
in Heading 9403, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Chapter 42, HTSUSA, provides for travel goods, handbags and
similar containers, among other articles. Note 1(k) to this
chapter states that it does not cover articles of Chapter 94 (for
example, furniture, lamps and lighting fittings). Heading 4202,
HTSUSA, provides for trunks, among other articles.
Chapter 94, HTSUSA, provides for furniture, among other
articles. Note 2 to Chapter 94 states that the articles (other
than parts) referred to in Headings 9401 to 9403 are to be
classified in those headings only if they are designed for
placing on the floor or ground. According to the Explanatory
Notes, the official interpretation of the HTSUSA at the
international level, for purposes of this chapter, the term
"furniture" means any "movable" articles (not included under
other more specific headings of the Nomenclature), which have the
essential characteristic that they are constructed for placing on
the floor or ground, and which are used, mainly with a
utilitarian purpose, to equip private dwellings, ....
Heading 9403, HTSUSA, provides for other furniture and parts
thereof. The Explanatory Notes state that Heading 9403 covers
furniture and parts thereof, not covered, by the previous
headings. It includes furniture for general use (e.g.,
cupboards, show-cases, tables, telephone stands, writing-desks,
escritoires, book-cases, and other shelved furniture, etc.) and
also furniture for special uses. The heading includes furniture
for: 1) private dwellings, hotels, etc.; 2) offices; 3) schools;
4) churches; 5) shops, stores, workshops, etc.; 6) laboratories
or technical offices. Examples of different furniture covered by
the specific settings are listed. In addition, the Explanatory
Notes to Heading 9403 state, "This heading does not include:
travelling chests, trunks and the like, not having the character
of furniture (heading 42.02)."
You contend that the merchandise at issue should be
classified as furniture in Heading 9403 and make three main
arguments in support of this contention. First, this merchandise
meets the definition of furniture. The trunks are movable
articles designed to be placed on the floor, which is evidenced
by the foam pads at the bottom that protect underlying surfaces.
In addition, the trunks are used with a utilitarian purpose to
equip private dwellings, namely the storage and protection of
clothes and linens. Second, it is not designed for travel, but
instead for use in the home. The cedar veneer is present so that
the trunks can store and protect clothes and linens for a long
period of time. This cedar would not be necessary for trunks
designed and used for transporting goods. In addition, the
decorative exterior and bottom pads are features that distinguish
this merchandise as furniture, as opposed to travel goods.
Third, this merchandise is marketed and advertised as furniture.
You have submitted advertising from Everlite and retailers
showing that the merchandise at issue, along with similar cedar
lined trunks, is marketed as furniture. This advertising
indicates that the trunks can be used as a coffee table, end
table, lamp or plant stand, and foot of the bed unit. In
addition, these trunks are advertised for storing "precious
clothing and linens."
Although Heading 4202 specifically provides for trunks, we
have previously determined that articles classified as "luggage"
must be of the variety used in travel. In addition, the
Explanatory Notes to Heading 9403 state that this heading does
not cover travelling chests, trunks and the like, not having the
character of furniture (heading 42.02). This note would indicate
that trunks not used for travelling, but having the character of
furniture, would be classifiable in Heading 9403. (See
Headquarters Ruling Letter (HRL) 086657, dated July 13, 1990.)
Thus the issue in this case is whether the merchandise in
question is designed and used for travel or as furniture.
Based on the construction and style of the merchandise at
issue, along with the marketing information concerning it, we
believe that this merchandise is classifiable as furniture in
Heading 9403, HTSUSA. These units are lined with cedar veneer
that would be very useful for long term storage and protection of
linen and clothing. The cedar lining would be much less useful
for travel, and would not warrant the increase in cost
associated with the addition of the cedar veneer. The outer
surface is decorative and its construction is such that it could
be easily scratched and dented while used to transport goods.
The overall style of this merchandise, e.g., the decorative
features, would also indicate that this merchandise is designed
for home storage and not for travel. For example, the brass look
of one style and the outer wood strips on another style would be
unnecessary for travel and could easily be damaged while the
trunks were being transported. Finally, the submitted
advertising shows that this merchandise is marketed and sold as
furniture. Therefore, we conclude that the merchandise at issue
is classifiable in Heading 9403, HTSUSA.
All of the submitted trunks are made of wood frames and
bottoms, and have cedar linings. Two of the trunks have a vinyl
exterior, and one has a metal exterior. GRI 3(b) provides that
mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for
retail sale shall be classified as if they consisted of the
material or component which gives them their essential character.
The Explanatory Notes state that the factor which determines
essential character will vary as between different kinds of
goods. It may, for example, be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the use of the
goods.
For the trunks with the vinyl exterior, the wood (wooden
frame and cedar lining) makes up most of its quantity, weight,
and value, whereas the vinyl application is very thin. Therefore
we believe that the wood imparts the essential character to this
merchandise, making it classifiable under subheading 9403.60,
HTSUSA, which provides for other wooden furniture.
For the trunk with the metal exterior, the metal is fairly
substantial, supplying a good deal of quantity, weight, value,
and decoration to this merchandise. Therefore we believe that
the metal imparts the essential character to this trunk, making
it classifiable under subheading 9403.20, HTSUSA, which provides
for other metal furniture.
HOLDING:
The trunks with the vinyl exterior are classified under
subheading 9403.60.8080, HTSUSA, which provides for other
furniture and parts thereof, other wooden furniture, other.
Articles that meet the definition of "goods originating in the
territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are
normally subject to reduced rates of duty under the United
States-Canada Free Trade Agreement Implementation Act of 1988.
If the merchandise constitutes "goods originating in the
territory of Canada," the applicable rate of duty is normally
1 percent ad valorem (otherwise, the general rate of duty is
2.5 percent ad valorem).
The trunk with the metal exterior is classified under
subheading 9403.20.0010, HTSUSA, which provides for other
furniture and parts thereof, other metal furniture, household.
If the merchandise constitutes "goods originating in the
territory of Canada," the applicable rate of duty is normally
1.6 percent ad valorem (otherwise, the general rate of duty is
4 percent ad valorem).
Sincerely,
John Durant, Director
Commercial Rulings Division