Travel trunk to be used on the rear carrier of an all-terrain vehicle

HQ 085087 October 20, 1989 CLA-2 CO:R:C:G 085087 jlj 842945 CATEGORY: Classification TARIFF NO.: 4202.12.2090 Ms Anne-Marie Gilbertson, Air Imports Emery Customs Brokers 16215 Air Cargo Road, Suite 112 Seattle, Washington 98158 RE: Travel trunk to be used on the rear carrier of an all-terrain vehicle Dear Ms. Gilbertson: You requested a tariff classification for a travel trunk to be used on the rear carrier of an all-terrain vehicle on behalf of your client, PAC-ALL Industries Ltd. of Canada. You submitted a descriptive brochure for the trunk along with your letter. FACTS: The merchandise in question is called a PAC-ALL. It is a travel trunk designed to be used on the rear carrier of an all- terrain vehicle. It has recessed carrying handles and four individual compartments which are intended to contain clothing, equipment and supplies. It is made of HDHM polyethylene and measures 20 inches by 34 inches by 18 inches. The PAC-ALL is designed to be attached to the vehicle by two nylon tie-down straps. ISSUE: What is the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the PAC-ALL? -2- LAW AND ANALYSIS: The PAC-ALL is basically a multi-compartment travel trunk with carrying handles. While it is designed to tie on to an all- terrain vehicle, its intended use is the same as a suitcase or a travel trunk--i.e., to carry belongings from one place to another. As such, it is classifiable under the provision for trunks, suitcases...and similar containers: with outer surface of plastics: other: in subheading 4202.12.2090, HTSUSA, dutiable at the rate of 20 percent ad valorem. Merchandise originating in Canada and classifiable under this subheading may be eligible for an 18 percent ad valorem duty rate under the United States-Canada Free Trade Agreement if all applicable regulations are met. HOLDING: The PAC-ALL is classified in subheading 4202.12.2090, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: A.D., N.Y. Seaport (NIS-341) 1 cc: D.D., Seattle tjones library/peh 085087JLJ