CBP Ruling 892689 — The tariff classification of tool box parts from Mexico.

Tariff classification

Headings: 3926

Product description

You have submitted three parts used in the assembly of a toolbox: the bottom portion, the top portion with handle, and the removable shelf with built-in handle. All are made of molded plastics material. The top and bottom portions incorporate nickel plated latching hardware. Neither the interior nor the tray is specially fitted, partitioned or compartmentalized to hold particular tools. Rather, the parts, when assembled, form a general purpose utility box capable of holding any number of tools or other objects.

CBP rationale

any number of tools or other objects. The applicable subheading for the tool box parts, the top portion with handle and hardware, the bottom portion with hardware, and the interior tray with handle, whether imported separately as parts or as a completely assembled tool box, all of which are not specially shaped or internally fitted to contain particular tools, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9590, HTS, which are products of Mexico, and are imported on or prior to December 31, 1993, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), Mexico will no longer be designated a GSP beneficiary country.

Full text

NY 892689 December 10, 1993 CLA-2-39:S:N:N6:221 892689 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Marco A. Espinosa Collectron of Arizona, Inc. Maquila Access Services 225 N. Freeport Drive Nogales, AZ 85621 RE: The tariff classification of tool box parts from Mexico. Dear Mr. Espinosa: In your letter dated November 22, 1993, on behalf of Waterloo Industries, Inc., you requested a tariff classification ruling. You have submitted three parts used in the assembly of a toolbox: the bottom portion, the top portion with handle, and the removable shelf with built-in handle. All are made of molded plastics material. The top and bottom portions incorporate nickel plated latching hardware. Neither the interior nor the tray is specially fitted, partitioned or compartmentalized to hold particular tools. Rather, the parts, when assembled, form a general purpose utility box capable of holding any number of tools or other objects. The applicable subheading for the tool box parts, the top portion with handle and hardware, the bottom portion with hardware, and the interior tray with handle, whether imported separately as parts or as a completely assembled tool box, all of which are not specially shaped or internally fitted to contain particular tools, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9590, HTS, which are products of Mexico, and are imported on or prior to December 31, 1993, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), Mexico will no longer be designated a GSP beneficiary country. 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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