The tariff classification of a tool and fastener set with rolling tool cabinet from Taiwan.

NY 899465 June 29, 1994 CLA-2-94:S:N:N8:233 899465 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Rita Menne Fingerhut Corporation 4400 Baker Road Minnetonka, MN 55343 RE: The tariff classification of a tool and fastener set with rolling tool cabinet from Taiwan. Dear Ms. Menne: In your letter dated June 13, 1994, you requested a tariff classification ruling. The furniture item consists of a 371 piece tool and fastener set with rolling tool cabinet. The cabinet is constructed of rugged heavy duty polyethylene and assembles easily in minutes without the use of tools. The tool cabinet has two drawers, a front door and a rear sliding panel and doors. The pieces snap together for solid, durable long lasting life. Sixty assorted tool hangers snap into place. It provides handy, organized storage for your most frequently used tools. The tool cabinet has a platform on top and can hold objects up to 300 pounds. The padlocks enable the back slide and the two doors to be locked. A sliding back also secures the drawers when they are in a locked position. Included with the cabinet are 371 of the most used tools and fasteners. The tool set with rolling cabinet is considered a set. GRI 3 (b) states, "Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Factors which may be used to determine essential character are the nature of the component, its bulk, quantity, weight, value and the role of a constituent material in relation to the use of the goods. The polyethylene components dominate the factors listed above. As a result, the plastic rolling tool cabinet is the essential character of the set. The submitted sample is being returned to you under separate cover. The applicable subheading for the tool and fastener set with rolling tool cabinet will be 9403.70.8030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Furniture of plastics, other. The rate of duty will be 2.4 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