CLA-2-39:OT:RR:NC:N4:421
Ms. Joan Jerome
Allied International
13207 Bradley Avenue
Sylmar, CA 91342
RE: The tariff classification of a tool box set from China
Dear Ms. Jerome:
In your letter dated August 24, 2010, you requested a tariff classification ruling.
The sample provided with your letter is described as a mobile tool box set, item 69100. It consists of two tool boxes that are designed to stack together. The top box incorporates hidden hinges at each side which can be slid out to provide access. The latches that secure the removable lid of the bottom tool box to its base can be manipulated to catch the slide-out hinges on the top tool box and secure the two together. The top tool box incorporates a fold-down pull handle, while the bottom one incorporates two wheels. When the two tool boxes are secured to each other they can be rolled from one location to another as a single unit. Each tool box has a recessed handle to facilitate lifting of the tool box and opening of the lid. Neither of the boxes is specially shaped or fitted for its contents, though the top box has two small compartments molded into the lid and has an interior lift out tray. The two piece unit is marketed for use at the job site, in the garage or in the home. The top box measures approximately 11 ½ inches high by 17 inches wide by 9 inches deep. The bottom box measures approximately 12 ½ inches high by 17 inches wide by 9 inches deep.
The sample is being returned as you requested.
You suggest classification as furniture in heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS). The merchandise is a portable utility box for the storage of tools and miscellaneous items and is not furniture used for the purpose of equipping establishments.
The applicable subheading for the mobile tool box set, item 69100, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division