CLA-2: CO:R:C:G 085386 SER

Mr. Frank Caruso
Thorne, Ernst & Whinney
Commercial Union Tower
Box 262
Toronto-Dominion Center
Toronto, Ontario, Canada MSK 159

RE: Reclassification of a steel tool box

Dear Mr. Caruso:

In your letter of October 27, 1988, you asked this office to reconsider the NYRL which classified steel tool boxes produced in Canada, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). On June 30, 1989, in HRL 083005, the merchandise at issue (except for model B26) was ruled to be classified according to the NYRL, under subheading 4202.19.0000, HTSUSA.

Upon further review, it has been determined that the merchandise at issue (except model B26) should be classified under subheading 4202.99.0000, HTSUSA. This reclassification places the merchandise at issue in a classification subheading which is consistent with previous Customs Decisions (see enclosed HRL 084605).

Ruling 083005 is hereby amended accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division


Enclosure