HQ 085087: Travel trunk to be used on the rear carrier of an all-terrain vehicle

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 085087

                                  October 20, 1989

          CLA-2 CO:R:C:G 085087 jlj 842945

          CATEGORY: Classification

          TARIFF NO.: 4202.12.2090

          Ms Anne-Marie Gilbertson, Air Imports
          Emery Customs Brokers
          16215 Air Cargo Road, Suite 112
          Seattle, Washington  98158

           RE: Travel trunk to be used on the rear carrier
               of an all-terrain vehicle

          Dear Ms. Gilbertson:

                 You requested a tariff classification for a travel trunk
          to be used on the rear carrier of an all-terrain vehicle on
          behalf of your client, PAC-ALL Industries Ltd. of Canada.  You
          submitted a descriptive brochure for the trunk along with your
          letter.

          FACTS:

                 The merchandise in question is called a PAC-ALL.  It is a
          travel trunk designed to be used on the rear carrier of an all-
          terrain vehicle.  It has recessed carrying handles and four
          individual compartments which are intended to contain clothing,
          equipment and supplies.  It is made of HDHM polyethylene and
          measures 20 inches by 34 inches by 18 inches.  The PAC-ALL is
          designed to be attached to the vehicle by two nylon tie-down
          straps.

          ISSUE:

                 What is the tariff classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) of the
          PAC-ALL?






















                                         -2-


          LAW AND ANALYSIS:

                 The PAC-ALL is basically a multi-compartment travel trunk
          with carrying handles.  While it is designed to tie on to an all-
          terrain vehicle, its intended use is the same as a suitcase or a
          travel trunk--i.e., to carry belongings from one place to
          another.  As such, it is classifiable under the provision for
          trunks, suitcases...and similar containers: with outer surface of
          plastics: other: in subheading 4202.12.2090, HTSUSA, dutiable at
          the rate of 20 percent ad valorem.   Merchandise originating in
          Canada and classifiable under this subheading may be eligible for
          an 18 percent ad valorem duty rate under the United States-Canada
          Free Trade Agreement if all applicable regulations are met.

          HOLDING:

                 The PAC-ALL is classified in subheading 4202.12.2090,
          HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



































          6 cc: A.D., N.Y. Seaport (NIS-341)
          1 cc: D.D., Seattle
          tjones library/peh
          085087JLJ