The tariff classification of trunks and a vanity case from China

N049050 February 9, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2020, 4202.12.8070 Steven Money Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of trunks and a vanity case from China Dear Mr. Money: In your letter dated December 31, 2008, which was received in our office on January 13, 2009, you requested a tariff classification ruling on behalf of Plano Molding Company. Style 5879-78 is a small trunk constructed of injection molded acrylonitrile butadiene styrene (ABS) plastic. It is used for storage, protection, organization and portability of personal items and accessories. The trunk is structured and rigid on four sides with a metal latch closure and a molded carrying handle. It has a single compartment with no additional features. It measures approximately 7” (W) x 4.5” (H) x 4.5” (D). The sample is being returned to you. Style 5873-27 is a small trunk constructed of fiberboard covered on the outer surface with reinforced plastic sheeting. It is used for storage, protection, organization and portability of personal items and accessories. The trunk is structured and rigid on four sides with a metal latch closure and a molded carrying handle. The interior has a single textile-lined compartment with a mirror built into the underside of the lid. It measures approximately 7” (W) x 4.5” (H) x 4.5” (D). The sample is being returned to you. Style 5833-26 is a vanity case constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization and portability of toiletries and beauty products. It is specially fitted for such items. The interior has a textile-lined main compartment with open elastic pockets, elastic bands, and individual pockets along the four sidewalls of the case. The main compartment has a removable hook-and-loop divider. The underside of the lid has an elastic band that is divided into individual sections. The case has a zipper closure along three sides and double carrying handles. It measures approximately 8.5” (W) x 6” (H) x 6” (D). The sample is being retained by our office. The applicable subheading for styles 5879-78 and 5873-27 will be 4202.12.2020, HTSUS, which provides for which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style 5833-26 will be 4202.12.8070, HTSUS, which provides for trunks, suitcases, and similar containers, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6% 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