HQ 084258: Tariff classification of decorator cube storage trunks

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 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)?



















                                          -2-

            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.















                                          -3-
            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
                                        Commercial Rulings Division

















































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