CLA-2 CO:R:C:G 087115 SLR
Mr. R.C. Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Metal Tool Chests and Boxes
Dear Mr. Willette:
This ruling is in response to your letter of April 27, 1990,
on behalf of your client, SPG International Ltee. of
Drummondville, Quebec, Canada, requesting the proper
classification of various metal tool chests and boxes under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Illustrations were provided for our examination.
FACTS:
Five items are the subject of this inquiry. They are all
made of steel and described as follows:
a) Circular Saw Box - Model B-533 - measures 14-3/4" x 12"
x 10-1/2" and features a top carrying handle.
b) Machinist Tool Chest - Model B-512 - measures 26" x 12"
x 14-1/2" and features side handles. It includes 11
drawers and a tote tray.
c) 11 Drawer Cabinet - Model B-496 - measures 29" x
18-3/4" x 41-1/2" and is floor standing with casters.
d) Mechanic's Chest Base 2 Drawers - Model B-505 -
measures 26-5/8" x 12-1/2" x 9-5/8" and is
designed to fit models B-502 and B-503 as well as
roller cabinet models B-498 and B-500.
e) Tote Tray - Model T-515 - is a shallow, open
rectangular-shaped container which holds small tools
or loose items. An elevated bar which stretches the
length of the tray acts as a handle. While the tray
may be carried independently, it is nonetheless
designed to rest inside a tool box.
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ISSUE:
What is the proper classification of the subject metal tool
chests and boxes under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA 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.
Although not legally binding, the Explanatory Notes to the
Harmonized Tariff Schedule represent the official interpretation
of the tariff at the international level. The Notes offer
guidance in understanding the scope of the provisions within each
chapter of the Schedule.
Circular Saw Box & Machinist Tool Chest
Heading 7326, HTSUSA, provides for other articles of iron or
steel. The Explanatory Note to 7326 lists tool boxes among
those articles deemed exemplars of heading 7326. The Note,
however, also excludes articles of heading 4202.
Heading 4202, HTSUSA, provides for trunks, suitcases, vanity
cases, attache cases, briefcases, school satchels and similar
containers (emphasis added). The Explanatory Note to heading
4202 indicates that the expression "similar containers" in the
first part of the heading includes "hat boxes, camera accessory
cases, cartridge pouches, sheaths for hunting or camping knives,
etc."
Here, the subject tool boxes store and protect their
contents. The existence of handles, however, renders these
otherwise stationary boxes portable containers. Like hat boxes,
camera accessory cases, etc., the composition of the instant tool
boxes is commensurate with the items they carry. As the tool
boxes are similar to the containers specifically enumerated in
the first part of heading 4202 and no restriction regarding the
materials comprising their composition appears within that part,
the subject tool boxes are classifiable in heading 4202.
Subheading 4202.19, HTSUSA, provides for trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels and
similar containers, of materials other than leather, plastics, or
textile fabric. Classification in this subheading, as opposed
to classification in 4202.99, the last "other" in heading 4202,
is based on Customs determination that the articles listed before
the semicolon in the heading text may be of any material, whereas
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the articles after the semicolon must be composed of the named
materials in that portion of the heading text, and, further, that
the order or sequence of subheadings corresponds to the order or
sequence of the heading text. Consequently, the portable tool
cases of steel would be classified in subheading 4202.19.0000,
HTSUSA.
Mechanic's Chest Base 2 Drawers & Box Tray
As the Mechanic's Chest Base 2 Drawers tool box does not
have handles and does not appear to be designed to transport
tools from place to place, it is not of the type of tool box
classifiable in heading 4202. Consequently, it is classifiable
in heading 7326 as an other article of steel.
The Box Tray is classifiable as an other article of steel in
heading 7326, not as a similar container in heading 4202. The
tray is designed to be placed inside a tool box, not to be
carried individually.
11 Drawer Cabinet
While heading 7326 provides for other articles of iron or
steel, the Explanatory Notes to that heading exclude shelved
furniture of heading 9403.
Heading 9403, HTSUSA, provides for other furniture and parts
thereof. The Explanatory Notes to Chapter 94 indicate that for
the purposes of this chapter, the term "furniture" means:
Any "movable" articles...which have the essential
characteristic that they are constructed for placing
on the floor or ground, and which are used, mainly
with a utilitarian purpose, to equip private
dwellings...offices....
As the subject article stores tools within the home or
office, is floor standing with casters and contains shelves, it
is classifiable as other furniture in heading 9403.
HOLDING:
The Circular Saw Box and Machinist Tool Chest are
classifiable in subheading 4202.19.0000, HTSUSA, which provides
for trunks, suitcases, vanity cases, and similar containers,
other. The rate of duty is 20 percent ad valorem.
The Mechanic's Chest Base 2 Drawers and the Tool Box Tray
are classifiable in subheading 7326.90.9090, HTSUSA, which
provides for other articles of iron or steel, other. The rate of
duty is 5.7 ad valorem.
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The 11 Drawer Cabinet is classifiable in subheading
9403.20.0030, HTSUSA, which provides for other furniture and
parts thereof, other metal furniture. The rate of duty is 4
percent ad valorem.
Goods classifiable under subheadings 4202.19.0000,
7326.90.9090, and 9403.20.0030, HTSUSA, which have originated
from the territory of Canada, will be entitled to a 12 percent,
4.5 percent, and 2.4 percent rate of duty respectively under the
United States-Canada Free Trade Agreement upon compliance with
all applicable regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division