The tariff classification of a trunk from China.

N171374 June 29, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 Dennis A. Morse Licensed Customs Broker BDP International 2929 Walker Avenue Grand Rapids, MI 49544 RE: The tariff classification of a trunk from China. Dear Mr. Morse: In your letter dated June 17, 2011, on behalf of Meijer Distribution, you requested a tariff classification ruling. Illustrative photos were provided. The two items are described as the steamship trunk and steamship cube. The trunk and the cube are composed of 90% wood, 9% aluminum, and 1% other materials which includes leather and attached hardware. The trunk measures 32 inches in length by 16 inches in width by 20½ inches in height. On the lower portion of the trunk there are two drawer units. The trunk is completely covered in aluminum, and has a strip of particle board attached above the drawers. You state that the trunk will be marketed as a coffee table storage unit. It is stated that reminiscent of luggage used a century ago and in eras long gone, steamer trunks captured the golden age of travel when trunks were designed to fit under the bunk of a steamship cabin. Further, sources indicate that steamer trunks were also about half the height of most flat top trunks, with the other dimensions being roughly the same. Today, we find that steamship trunks make great storage chests for clothing, blankets, personal belongings and keepsakes, as well as being used for coffee or cocktail tables. An examination of the physical attributes of the trunk indicates that the item is too tall to be a true steamer trunk; capable of storage of personal effects; has two drawer units capable of storing socks, undergarments and small accessories; appears to have a ridged top; and has a flat back with rear hardware indicating better usage of the item against a wall versus centered between a sofa and chairs. As such, we are of the opinion that the trunk is of the class or kind of good commonly used in a bedroom type environment. Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the trunk that can also act as a coffee table is composed of different components (wood, aluminum, leather and metal hardware) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In regards to the trunk that can also act as a coffee table, we find that the metal imparts the essential character to the good, in that the aluminum completely covers the wooden underlying structure of the item, and provides an overall appearance of an aluminum trunk with decorative wood trim and leather accents. Accordingly, the steamship trunk is classifiable as other metal furniture under subheading 9403.20, HTSUS. Descriptive literature is incomplete for the cube, as there is a lack of details describing the item and no dimensions were given for the item. Further, the photo provided does not show all sides of the item or the top of the item or the inside of the item. Upon submission of the additional information and photos, this office will rule upon the classification of the steamship cube. The applicable subheading for the steamship trunk that can also be used as a coffee table, covered completely in aluminum, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division