CLA-2-42:OT:RR:NC:N4:441
Ewa Szczepanski
Casio America, Inc.
570 Mt. Pleasant Ave. Dover, NJ 07801
RE: The tariff classification of a trunk from Japan
Dear Ms. Szczepanski:
In your letter dated January 24, 2025, you requested a tariff classification ruling. You have submitted photographs and descriptive literature for our review.
The article in question is a trunk constructed of plywood and aluminum sheets. It is designed to provide storage, protection, portability, and organization to a medical device. The article measures 24.4 inches (W) by 40.4 inches (L) x 26 inches (D).
In your letter, you suggest that the case is classifiable under subheading 4415.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), as wooden packing cases with solid sides, lids, and bottoms. We disagree with this classification as we believe that the cases are more specifically trunks with outer surfaces of metal. Heading 4415 provides for wood packing cases, and the instant case is not merely a case made of wood and lined with aluminum. The aluminum forms part of the structure of the case. The Explanatory Notes to heading 4415 provide only that such cases may be lined with metal; this case is also fully surfaced with metal. We believe that the instant case is beyond the limits of the packing cases of heading 4415.
The applicable subheading for the case will be 4202.19.0000, HTSUS, which provides for trunks, suitcases, vanity cases, and similar containers, other. The general 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 at https://hts.usitc.gov/.
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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division