CLA-2-73, 82, 94:S:N:N8:233 810954
Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road
Minnetonka, MN 55343
RE: The tariff classification of a file cabinet, a tool chest with
roller cabinet and a tool box from China.
Dear: Ms. Menne:
In your letter dated May 22, 1995, you requested a tariff
classification ruling.
The furniture items consist of three articles. The first item
is a file cabinet, model #338002700. It is designed to sit on
floor and hold hanging file folders. The second item is a roller
cabinet with tool chest, model #638002800. The roller cabinet and
box are designed to be used in a home workshop to store tools. The
bottom portion, the roller cabinet, is empty. The top portion, the
tool box, contains a 4 piece plier set and is designed to sit on
top of the roller cabinet. The roller cabinet and tool chest are
designed to stand on the floor.
The third item, model #638002900, is a described as a portable
two (2) drawer 15 inch tool box containing a 4 piece pliers set.
The 4 pliers are further described as a 6 inch slip joint plier, a
6 inch long nose plier, a 6 inch diagonal plier and an 8 inch
groove joint plier. The tool box is designed for storing tools at
home and for transporting tools. All three items are made of
steel.
The applicable subheading for the file cabinet will be
9403.10.0020, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Metal furniture of a kind used in offices, filing
cabinets. The duty rate will be 3.2 percent ad valorem. The
applicable subheading for the roller cabinet with tool chest will
be 9403.20.0010, HTSUSA, which provides for: Other furniture and
parts thereof: Other metal furniture, household. The duty rate
will be 3.2 percent ad valorem.
The applicable subheading for the portable tool box will be
7326.90.8590, HTSUSA, which provides for: Other articles of iron
or steel, other. The duty rate will be 5.1 percent ad valorem.
The applicable subheading for the 6 inch slip joint plier and the
8 inch groove joint pliers will be 8203.20.4000, HTSUSA, which
provides for: slip joint pliers. The duty rate will be 12 percent
ad valorem. The applicable subheading fot the 6 inch long nose
pliers and the 6 inch diagonal pliers will be 8203.20.6030, HTSUSA,
which provides for: Pliers (including cutting pliers), pincers, and
parts thereof: Other, other(except parts)...pliers. The duty rate
will be 12 cents per dozen plus 5.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R.177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport