CLA-2-42:OT:RR:NC:N4:441
Gregory Watts
Damco Customs Services, Inc.
680 Knox Street, Suite 200
Torrance, CA 90502
RE: The tariff classification of a trunk from China
Dear Mr. Watts:
In your letter dated April 27, 2010, you requested a tariff classification ruling on behalf of your client, The Children’s Place Services Company, LLC. Your sample will be returned to you.
Style HM9099M0006 is a small trunk with a metal frame. It is manufactured of a rigid paperboard base material wholly covered on the outer surface with a sheeting of plastic. The exterior surface constituent material is the sheeting of plastic. It is structured and rigid on all sides. The case is intended to provide storage, protection, organization and portability to a child’s play make-up, small toys, and other similar accessories. The case has one lined interior compartment with no additional features. It has a metal latch that secures with a key and a metal carrying handle. It measures approximately 6.5” (W) x 4.25” (H) x 4.25” (D).
In you letter you suggest classification under subheading 4202.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases wholly or mainly covered with paper. However, the outer surface constituent material is the plastic sheeting.
The applicable subheading for style HM9099M0006 will be 4202.12.2020, Harmonized Tariff Schedule of the United States (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,
Robert B. Swierupski
Director
National Commodity Specialist Division