10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

859788 85 Ruling Active

The tariff classification of a plastic tool box from Japan.

Issued February 13, 1991 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

85 859788 (February 13, 1991)

Tariff classification

HTS codes: 4202.99.0000

Headings: 4202

Product description

The tariff classification of a plastic tool box from Japan.

CBP rationale

The applicable subheading for part #8242569, the tool box of plastics, will be 4202.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, other, other.

Full text

NY 859788 February 13, 1991 CLA-2-42:S:N:N3G:341 859788 CATEGORY: Classification TARIFF NO.: 4202.99.0000 Mr. Satoshi Mitsui Makita U.S.A., Inc. 14930 Northam Street La Mirada, CA 90638-5753 RE: The tariff classification of a plastic tool box from Japan. Dear Mr. Mitsui: In your letter dated January 16, 1991, you requested a tariff classification ruling. You have submitted a sample and catalog, of part #8242569, a hard plastic tool box designed to be carried with the person. It features a side carry handle and is secured by two front slide lock fasteners. The box measures approximately 9" x 13" x 7", and features top and bottom storage compartments designed to contain electric hand tools. The top of the box is printed with the name "Makita". Your sample is being returned per your request. The applicable subheading for part #8242569, the tool box of plastics, will be 4202.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, other, other. The duty rate will be 20 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 859788

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.