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HQ 084258


July 13, 1989

CLA-2 CO:R:C:G 084258 jlj 838261

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.0000; 4202.92.4500

Mr. Herbert S. Epstein
Seward Luggage Company
P.O. Box 911
Petersburg, Virginia 23804-0911

RE: Tariff classification of decorator cube storage trunks

Dear Mr. Epstein:

You requested a tariff classification for certain decorator cube trunks manufactured by your company and by a Canadian competitor. You submitted a descriptive brochure and a sample to our New York office. Only the descriptive brochure was forwarded to this office.

FACTS:

The instant merchandise is a 16 inch by 16 inch by 16 inch decorator cube trunk. The cube opens and closes. It is designed for storage in the home, office, dormitory, etc. The exterior surface is covered with a decorator poster, evidently of paper. You state that the decorator cube trunks are sometimes laminated with vinyl plastic. The base material is wood. The lock and the hardware are brass plated base metal. Other than its cube shape and its size, the decorator cube trunk is essentially of the same construction as a traditional rectangular trunk.

ISSUE:

What is the tariff classification of the decorator cube trunk under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The question arises whether the instant decorator cube trunk is classified in Heading 4202, HTSUSA, as luggage or in Heading 9403, HTSUSA, as other furniture. Heading 4202 specifically provides for trunks and similar containers. The instant decorator cube trunks are containers which are similar to trunks. They even have locks and metal trim like trunks. The Explanatory Notes to Heading 4202 state that "The expression 'similar containers' in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, etc." These Notes indicate that something as small as a hat box or a knife sheath can be classified as luggage in Heading 4202, therefore the decorator cube trunk's small size does not bar it from classification in that heading. Finally, the Explanatory Notes for Heading 9403 specifically state "The heading does not include: (a) Travelling chests, trunks and the like, not having the character of furniture (heading 4202)." Inasmuch as the instant decorator cube trunk is like a trunk and does not have the character of furniture, it must be classified in Heading 4202.

The decorator cube trunk is classified according to the character of its exterior surface. If its exterior surface is paper, it is classified under the provision for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers...: other: other, in subheading 4202.99.0000, HTSUSA, dutiable at the general rate of 20 percent ad valorem. Articles originating in Canada and classified in subheading 4202.99.0000, HTSUSA, are eligible for a 16 percent ad valorem duty rate under the United States-Canada Free Trade Agreement (CFTA) if all applicable regulations are met. If its exterior surface is vinyl sheeting, the decorator cube trunk is classified under the provision for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holster and similar containers...: other: with outer surface of plastic sheeting or of textile materials: other, in subheading 4202.92.4500, HTSUSA, dutiable at the general rate of 20 percent ad valorem. Articles originating in Canada and classified in subheading 4202.92.4500, HTSUSA, are eligible for an 18 percent ad valorem duty rate under the CFTA if all applicable regulations are met.

HOLDING:

If its outer surface is paper, the decorator cube trunk is classified in subheading 4202.99.0000, HTSUSA. If its outer surface is vinyl sheeting, it is classified in subheading 4202.92.4500, HTSUSA.

Sincerely,

John Durant, Director

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