The tariff classification of a cash box from Vietnam

N234128 November 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Long Vu Walgreen Company 304 Wilmot Road MS #3291 Deerfield, IL 60015 RE: The tariff classification of a cash box from Vietnam Dear Mr. Vu: In your letter dated October 5, 2012, you requested a tariff classification ruling. Your sample will be returned to you. The sample you refer to as “Vaultz Cash Box,” item 525175, is a small trunk constructed of medium density fiberboard (MDF) base with chrome-steel corners. You state in your letter that the article is covered on the exterior with embossed polyvinyl chloride (PVC) plastic sheeting. It is designed to store, organize, protect and provide portability to currency, coins, receipts, checks, tickets or other articles. The interior is textile-lined and features a removable molded plastic tray. The bottom of the case has rubber feet. It has a chrome carrying handle at the top, a combination lock for security, and a side keyhole. It measures approximately 10” (W) x 8” (D) x 3.5” (H). In your letter, you suggest classification of the cash box under subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. However, trunks are specifically provided for Heading 4202. Legal Note 1(e) of Chapter 44 excludes articles of Heading 4202 from being classified within Chapter 44. The applicable subheading for item 525175 will be 4202.12.2020, 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, Thomas J. Russo Director National Commodity Specialist Division