The tariff classification of wooden nesting trunks from China

N242455 June 12, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Denise N. Yapp Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54629 RE: The tariff classification of wooden nesting trunks from China Dear Ms. Yapp: In your letter dated May 28, 2013, you requested a tariff classification ruling. The ruling was requested on a set of three nesting trunks, item #8221. A photograph and product details were submitted for our review. The item includes three square -shaped nesting trunks constructed of medium density fiberboard (MDF). The small sized trunk measures 13” (L) x 13” (W) x 14” (H), the medium sized trunk measures 16” (L) x 16”(W) x 17” (H), and the large sized trunk measures 19” (L) x 19” (W) x 20” (H). Each trunk is covered with a woven textile, and is trimmed with faux leather (PU) straps and metal hardware. You do not state in your letter whether or not the trunks are lined. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 governs classification. The nesting trunks are constructed of different materials that are prima facie classifiable in different headings, i.e., MDF, woven textile, faux leather straps, and metal hardware. As such, they are composite goods whose classification is governed by GRI 3(b). General Rule of Interpretation 3 (b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The textile, faux leather straps, and metal hardware all contribute to the decorative appearance and consumer appeal of the nesting trunks. However, it is the MDF that predominates in weight and forms the structure that allows the trunks to function as receptacles. As such, the essential character is imparted by the MDF. The applicable subheading for the wooden nesting trunks will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division