CLA-2-94:S:N:N7:233 812274
Mr. Troy Clarke
CBT International, Inc.
110 West Ocean Blvd., Suite 1003
Long Beach, California 90802
RE: The tariff classification of a tool cabinet and chest with a
set of tools from Taiwan.
Dear Mr. Clarke:
In your letter dated July 3, 1995, on behalf of Allied
International, 13207 Bradley Ave., Sylmar, CA 91342, you requested
a tariff classification ruling.
The submitted material depicts the furniture item as a tool
cabinet and chest with tools, Model #69050. The base cabinet sits
on casters for rolling on the floor and the top chest is without
carrying or lifting handles of any kind. The top chest is intended
to stay attached to the base cabinet. They are both made of metal.
Included is a 315 piece tool set of which 201 pieces are
assorted fasteners. The set is imported in its retail carton and
sold at retail as a unit. The tool cabinet and chest with tools
are used in and around the home. The essential character of the
set is the tool cabinet.
The applicable subheading for the tool cabinet and chest with
a set of tools will be 9403.20.0030, Harmonized Tariff Schedule of
the United States Annotated, HTSUSA, which provides for: Other
furniture and parts thereof: Other metal furniture: Other, other.
The duty rate will be 3.2 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