CLA-2-44:RR:NC:2:230 L82942
Ms. Shirley Schmidt
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of a round trunk from India
Dear Ms. Schmidt:
In your letter dated July 26, 2005 you resubmitted your request for a tariff classification ruling.
The ruling was requested on a product identified as the Round Trunk Patchwork Leather, SKU # 2085118. A photograph of the trunk and a sample swatch of the lining were submitted.
The trunk is a round box with a lid measuring 18.5” in diameter and 22” high. It is used for general storage in the home. The trunk is made of medium density fiberboard (MDF) and is covered on the inside and outside with faux leather. In addition, the lid has a decorative patchwork design and genuine leather trim. A material breakdown submitted by you shows that the MDF wood greatly exceeds the other materials in weight and value. The essential character of the round patchwork leather trunk is imparted by the wood because of the role the wood plays in giving form and function to the article.
Your letter states that the faux leather covering and lining is a PVC coated fabric. An examination of this faux leather material reveals a layer of woven textile fabric, a layer of cellular material, another layer of textile fabric and a top layer of cellular material that has most likely been embossed to simulate a leather finish. The textile layers appear to serve only to support the cellular plastic layers. For tariff purposes, this faux leather material is considered to be a cellular plastic and not a textile fabric.
The applicable subheading for the patchwork leather round trunk, SKU # 2085118, will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for 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, not lined with textile fabrics.
The duty rate will be 4.3 percent ad valorem.
Articles classifiable under subheading 4420.90.4500, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division