The tariff classification of a trunk and a jigsaw puzzle from China

N240784 May 10, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.19.0000; 9503.00.0073 Long Vu Walgreen Company 200 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of a trunk and a jigsaw puzzle from China Dear Mr. Vu: In your letter dated April 2, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item number 272645 consists of a small hard-sided trunk and a jigsaw puzzle. The articles are not considered to be a set for tariff purposes and will be classified separately under the appropriate subheadings. The first article, which you have referred to as a tin, is a small, hard-sided, novelty trunk constructed of a material you state is tinplate. It features a plastic top handle, a hinged lid, and a metal latch closure. It is designed to provide storage, protection, portability, and organization to child’s personal effects. It measures approximately 7.75” (W) x 6.25” (H) x 3.25” (D). The truck will be available with various cartoon themes on the exterior surface. It is of a durable construction and suitable for repetitive use. The second article is a forty-eight piece jigsaw puzzle that when completed depicts Spiderman. In your letter, you suggest classification of the trunk under subheading 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, tinplate. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Heading 7326, HTSUS, is a residual or “basket” provision and such provisions are intended as “broad catch-alls to encompass the classification of articles for which there is not a more specifically applicable subheading.” EM Indus. v. United States, 22 C.I.T. 156, 999 F. Supp. 1473, 1480 n.9 (1998). Trunks and similar containers are specifically provided for in Heading 4202 and shall be classified therein. The applicable subheading for the novelty trunk will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, and similar containers, other. The rate of duty will be 20% ad valorem. The applicable subheading for the jigsaw puzzle will be 9503.00.0073, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… children’s products’ as defined in 15 U.S.C. § 2052: other: labeled or determined by importer as intended for use by persons: 3 to 12 years of age. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division