CLA-2-44:OT:RR:NC:2:230
Ms. Kelly Ann Keating
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of wooden nesting trunks from China
Dear Ms. Keating:
In your letter, dated February 8, 2013, you requested a tariff classification ruling. The ruling was requested on nesting trunks, QVC item H200040. Photographs and product details were submitted for our review.
The item includes two rectangular nesting trunks constructed of medium density fiberboard (MDF). The smaller trunk measures 26.5” (L) x 16” (W) x 14” (H), while the larger measures 30” (L) x 18”(W) x 16” (H). Both trunks are covered with a woven textile, and are trimmed with polyurethane (PU) strips and metal hardware. Both are lined with a non-woven textile.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 governs classification.
The nesting trunks are constructed of different materials that are prima facie classifiable in different headings, i.e., MDF, woven textile, PU strips, and metal hardware. As such, they are composite goods whose classification is governed by GRI 3(b).
General Rule of Interpretation 3 (b) of the HTSUS states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The textile, PU strips, and metal hardware all contribute to the decorative appearance and consumer appeal of the nesting trunks. However, it is the MDF that predominates in weight and forms the structure that allows the trunks to function as receptacles. As such, the essential character is imparted by the MDF.
In your letter you suggest that the nesting trunks should be classified under 4420.90.6500, HTSUS, which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Lined with textile fabrics. However, the nesting trunks do not approximate the exemplars listed in the Explanatory Notes to the Harmonized Schedule (ENs) for heading 4420, which include “cases and boxes of wood, for knives, cutlery, scientific apparatus, etc.; snuff boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes.” Instead, the instant trunks are small furnishing goods very similar in dimension and design to those addressed in New York Ruling I89663, dated January 30, 2003.
The applicable subheading for the nesting trunks, Item H200040, will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division