The tariff classification of a trio of nested trunks from China.

N266505 July 27, 2015 CLA-2-83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Michael Mason Import Compliance Manager LTD Commodities LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of a trio of nested trunks from China. Dear Mr. Mason: In your letter received by the National Commodity Specialist Division on July 7, 2015, you requested a tariff classification ruling. Illustrative literature and a sample were submitted. As requested, the sample submitted will be returned to you. Item number 757039-3T42 is identified as the “Vintage Live Love Laugh Trunk Trio.” This item consists of three different size metal trunks with each trunk having its own unique printed design. When not in use the two smaller trunks can nest inside the bigger trunk. The three trunks are composed of steel, and each trunk has a chain-link hinged lid, a latch for closure, and two metal ring carrying handles – one attached to each side. The smallest trunk measures 9-inches wide by 6-inches deep by 6-inches high, and is painted with the word “LIVE.” The medium size trunk measures 12¼-inches wide by 7½-inches deep by 9¼-inches high, and is painted with the word “LOVE.” The largest trunk measures 15¾-inches wide by 9¼-inches deep by 12½-inches high, and is painted with the word “LAUGH.” Illustrative literature indicates that the three vintage trunks are accent pieces that make incredible storage. The literature also indicates that the vintage style trunks can be stacked on the floor for an “inspired look.” You state that the trunks are meant to be decorative and not meant for travel, and that they can be used to hold personal items such as photos, jewelry, magazines, remote controls, etc. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 8306 of the HTSUS in pertinent part for “statuettes and other ornaments” provide: The group also includes, in the circumstances explained below, certain goods of the two following categories even though they have a utility value:   (A)  Household or domestic articles whether they are potentially covered by specific headings for such goods (i.e., headings 73.23, 74.18 and 76.16) or by the “other articles” headings (e.g., in the case of articles of nickel and tin in particular). These household or domestic articles are generally designed essentially to serve useful purposes, and any decoration is usually secondary so as not to impair the usefulness. If, therefore, such decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classified as domestic goods rather than in this group. On the other hand, if the usefulness of the article is clearly subordinate to its ornamental or fancy character, it should be classified in this group, for example, trays so heavily embossed that their usefulness is virtually nullified; ornaments incorporating a purely incidental tray or container usable as a trinket dish or ashtray; and miniatures having no genuine utility value (miniature kitchen utensils).   (B)  Articles, other than household or domestic articles, of the type which would otherwise fall in the collective headings at the end of each of the Chapters for metals (e.g., smokers’ sets, jewel cases, cigarette boxes, incense stands, incense pots, match holders). These goods are classified in this group if clearly designed primarily for ornamental purposes. We note that the merchandise concerned is decorative in nature, whether displayed individually or together, or when nested leaving only the larger trunk exposed. Also as noted above, the merchandise concerned is individually painted with a unique printed design that when stacked gives-off a positive expression of life’s motivation. Accordingly, it is our opinion that the trunks’ purpose of storage is secondary in nature to the inspiration provided and the well-being offered to the person by such words as live, love and laugh. The applicable subheading for the Vintage Live Love Laugh Trunk Trio will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… Statuettes and other ornaments, of base metal; …: Statuettes and other ornaments, and parts thereof: 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 TSUS 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division