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The tariff classification of metal boxes from Germany.
Issued May 21, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 885396 (May 21, 1993)
Tariff classification
HTS codes: 7326.90.9090
Headings: 7326
Product description
steel boxes that are used for storing and carrying power tools. The tool boxes come in various rectangular shapes and are principally sold to purchasers of C & E Fein GMBH power tools as an optional article. Even though the six boxes depicted on page 203 of the Fein general catalogue are intended to hold the various shaped tools manufactured by Fein, they can also be used to hold other than Fein tools of similar shape. These steel tool boxes are imported empty and are classifiable according to their constituent material.
CBP rationale
The applicable subheading for the steel boxes will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.
Full text
NY 885396 May 21, 1993 CLA-2-73:S:N:N3:115 885396 CATEGORY: Classification TARIFF NO.: 7326.90.9090 Mr. Mike Unsworth Lep Transport International, Inc. 29225 Airport Drive Romulus, MI 48174 RE: The tariff classification of metal boxes from Germany. Dear Mr. Unsworth: In your letter dated April 20, 1993, you requested a tariff classification ruling, on behalf of Fein Power Tools, Inc., Pittsburgh, PA. The subject articles are steel boxes that are used for storing and carrying power tools. The tool boxes come in various rectangular shapes and are principally sold to purchasers of C & E Fein GMBH power tools as an optional article. Even though the six boxes depicted on page 203 of the Fein general catalogue are intended to hold the various shaped tools manufactured by Fein, they can also be used to hold other than Fein tools of similar shape. These steel tool boxes are imported empty and are classifiable according to their constituent material. The applicable subheading for the steel boxes will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% 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
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