CLA-2 CO:R:C:M 953358 DWS
District Director
U.S. Customs Service
127 North Water Street
Ogdensburg, NY 13669
RE: Protest No. 0712-92-101326; Explanatory Note 42.02; HQ 953940;
4202.99.00
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 0712-92-101326 concerning your action
in classifying and assessing duty on tool boxes under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of steel tool boxes (model nos.
C-483, B-528, B-803, B-804, B-720, B-727, B-503, B-527, B-520,
B-524, B-523, B-728, B-810, B-529, B-522, and B-502) of various
sizes. None of the tool boxes under consideration are specially
shaped or internally fitted to contain particular tools.
The merchandise was entered under subheading 7326.90.90,
HTSUS, as other articles of iron or steel. However, the entries
were liquidated on September 4, 1992, September 11, 1992, September
25, 1992, October 2, 1992, October 16, 1992, November 6, 1992, and
on November 13, 1992, under subheading 4202.99.00, HTSUS, as other
similar containers to a tool bag. The protest was timely filed by
the protestant on December 8, 1992.
The subheadings under consideration are as follows:
7326.90.90: [o]ther articles of iron or steel: [o]ther: [o]ther:
[o]ther: [o]ther.
4202.99.00: [t]runks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; traveling bags,
toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials: [o]ther: [o]ther.
ISSUE:
Whether the tool boxes are classifiable under subheading
7326.90.90, HTSUS, as other articles of steel, or under subheading
4202.99.00, HTSUS, as tool boxes?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989).
HQ 953904, dated May 13, 1993, dealt with the classification
of a molded plastic tool box under the HTSUS. In that ruling, it
was states that:
[o]n July 1, 1992, the Harmonized System Committee issued a
revision to the Explanatory Notes for heading 4202. This
revision provides that the heading does not cover:
(f) Tool boxes or cases, not specially shaped or internally
fitted to contain particular tools with or without their
accessories (generally, heading 39.26 or 73.26).
(Emphasis in original).
The instant tool box is not internally fitted to contain
particular tools. Rather, it is a utility box capable of
holding any number of objects. Accordingly, heading 4202 is
inapplicable and the [Explanatory Notes] refer us to either
heading 3926 or heading 7326.
Based upon Explanatory Note 42.02, it is our position that the
tool boxes are classifiable under subheading 7326.90.90, HTSUS, as
other articles of steel. None of the tool boxes are specially
shaped or internally fitted to contain particular tools.
HOLDING:
The tool boxes are classifiable under subheading 7326.90.90,
HTSUS, as other articles of steel.
The protest should be granted in full. A copy of this
decision should be attached to the Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director