The tariff classification of a file cabinet, a tool chest withroller cabinet and a tool box from China.

NY 810954 June 06, 1995 CLA-2-73, 82, 94:S:N:N8:233 810954 CATEGORY: Classification TARIFF NO.: 9403.10.0020; 9403.20.0010; 7326.90.8590; 8203.20.6030. Ms. Rita Menne Fingerhut Companies, Inc. 4400 Baker Road Minnetonka, MN 55343 RE: The tariff classification of a file cabinet, a tool chest with roller cabinet and a tool box from China. Dear: Ms. Menne: In your letter dated May 22, 1995, you requested a tariff classification ruling. The furniture items consist of three articles. The first item is a file cabinet, model #338002700. It is designed to sit on floor and hold hanging file folders. The second item is a roller cabinet with tool chest, model #638002800. The roller cabinet and box are designed to be used in a home workshop to store tools. The bottom portion, the roller cabinet, is empty. The top portion, the tool box, contains a 4 piece plier set and is designed to sit on top of the roller cabinet. The roller cabinet and tool chest are designed to stand on the floor. The third item, model #638002900, is a described as a portable two (2) drawer 15 inch tool box containing a 4 piece pliers set. The 4 pliers are further described as a 6 inch slip joint plier, a 6 inch long nose plier, a 6 inch diagonal plier and an 8 inch groove joint plier. The tool box is designed for storing tools at home and for transporting tools. All three items are made of steel. The applicable subheading for the file cabinet will be 9403.10.0020, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Metal furniture of a kind used in offices, filing cabinets. The duty rate will be 3.2 percent ad valorem. The applicable subheading for the roller cabinet with tool chest will be 9403.20.0010, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture, household. The duty rate will be 3.2 percent ad valorem. The applicable subheading for the portable tool box will be 7326.90.8590, HTSUSA, which provides for: Other articles of iron or steel, other. The duty rate will be 5.1 percent ad valorem. The applicable subheading for the 6 inch slip joint plier and the 8 inch groove joint pliers will be 8203.20.4000, HTSUSA, which provides for: slip joint pliers. The duty rate will be 12 percent ad valorem. The applicable subheading fot the 6 inch long nose pliers and the 6 inch diagonal pliers will be 8203.20.6030, HTSUSA, which provides for: Pliers (including cutting pliers), pincers, and parts thereof: Other, other(except parts)...pliers. The duty rate will be 12 cents per dozen plus 5.5 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