CLA-2-94:S:N:N8:233 899465
Ms. Rita Menne
Fingerhut Corporation
4400 Baker Road
Minnetonka, MN 55343
RE: The tariff classification of a tool and fastener set with
rolling tool cabinet from Taiwan.
Dear Ms. Menne:
In your letter dated June 13, 1994, you requested a tariff
classification ruling.
The furniture item consists of a 371 piece tool and fastener
set with rolling tool cabinet. The cabinet is constructed of
rugged heavy duty polyethylene and assembles easily in minutes
without the use of tools. The tool cabinet has two drawers, a
front door and a rear sliding panel and doors. The pieces snap
together for solid, durable long lasting life. Sixty assorted tool
hangers snap into place. It provides handy, organized storage for
your most frequently used tools.
The tool cabinet has a platform on top and can hold objects
up to 300 pounds. The padlocks enable the back slide and the two
doors to be locked. A sliding back also secures the drawers when
they are in a locked position. Included with the cabinet are 371
of the most used tools and fasteners.
The tool set with rolling cabinet is considered a set. GRI
3 (b) states, "Mixtures, composite goods consisting of different
materials or made up of different components, and goods put up in
sets for retail sale, which cannot be classified by reference to
3 (a), shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as
this criterion is applicable.
Factors which may be used to determine essential character
are the nature of the component, its bulk, quantity, weight, value
and the role of a constituent material in relation to the use of
the goods. The polyethylene components dominate the factors listed
above. As a result, the plastic rolling tool cabinet is the
essential character of the set.
The submitted sample is being returned to you under separate
cover.
The applicable subheading for the tool and fastener set with
rolling tool cabinet will be 9403.70.8030, Harmonized Tariff
Schedule of the United States Annotated, HTSUSA, which provides
for: Other furniture and parts thereof: Furniture of plastics,
other. The rate of duty will be 2.4 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