CLA-2 CO:R:C:T 953904 ch
John R. Wade, Q.C.B.
World Wide Custom Brokers Ltd.
P.O. Box 2338
Station M
Calgary, Alberta T2P 2M6
Re: Classification of a molded plastic tool box; not
specially shaped or fitted.
Dear Mr. Wade:
This is in response to your letter of March 9, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a molded
plastic tool box. A sample was provided to our office for
examination. Please reference your client, George Cluthe
Company.
FACTS:
The submitted sample is a molded plastic tool box designated
as the "Tool Aid." It measures approximately 12 inches by 7
inches by 7 inches, and is comprised almost completely of
polypropylene plastic. It features a top plastic handle and a
front locking latch. The interior contains a removable tray.
Neither the interior nor the tray is specially fitted,
partitioned or compartmentalized to hold particular tools.
ISSUE:
What is the proper tariff classification for the molded
plastic tool box?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4202, HTSUSA, provides for:
Trunks, Suit-Cases, Vanity-Cases, Executive-Cases,
Briefcases, School Satchels, Spectacle Cases, Binocular
Cases, Camera Cases, Musical Instrument Cases, Gun
Cases, Holsters and Similar Containers; Travelling-
Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags,
Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco-
Pouches, Tool Bags, Sports Bags, Bottle-Cases,
Jewellery Boxes, Powder-Boxes, Cutlery Cases and
Similar Containers, of Leather or of Composition
Leather, of Sheeting of Plastics, of Textile Materials,
of Vulcanised Fibre or of Paperboard, or Wholly or
Mainly Covered with Such Materials or With Paper.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.
On 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 EN refer us to either heading 3926 or heading 7326.
Heading 7326 is inapplicable as it provides for other
articles of iron or steel.
Heading 3926 describes the subject merchandise, as it
provides for other articles of plastics. Hence, the plastic tool
box is classifiable under heading 3926.
HOLDING:
The molded plastic tool box is classifiable under subheading
3926.90.9590, HTSUSA, which provides for other articles of
plastics and articles of other materials of headings 3901 to
3914: other: other, other. The applicable rate of duty is 5.3
percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director