Protest No. 0712-92-101326; Explanatory Note 42.02; HQ 953940; 4202.99.00

HQ 953358 June 8, 1993 CLA-2 CO:R:C:M 953358 DWS CATEGORY: Classification TARIFF NO.: 7326.90.90 District Director U.S. Customs Service 127 North Water Street Ogdensburg, NY 13669 RE: Protest No. 0712-92-101326; Explanatory Note 42.02; HQ 953940; 4202.99.00 Dear District Director: The following is our decision regarding the request for further review of Protest No. 0712-92-101326 concerning your action in classifying and assessing duty on tool boxes under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of steel tool boxes (model nos. C-483, B-528, B-803, B-804, B-720, B-727, B-503, B-527, B-520, B-524, B-523, B-728, B-810, B-529, B-522, and B-502) of various sizes. None of the tool boxes under consideration are specially shaped or internally fitted to contain particular tools. The merchandise was entered under subheading 7326.90.90, HTSUS, as other articles of iron or steel. However, the entries were liquidated on September 4, 1992, September 11, 1992, September 25, 1992, October 2, 1992, October 16, 1992, November 6, 1992, and on November 13, 1992, under subheading 4202.99.00, HTSUS, as other similar containers to a tool bag. The protest was timely filed by the protestant on December 8, 1992. The subheadings under consideration are as follows: 7326.90.90: [o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther. 4202.99.00: [t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials: [o]ther: [o]ther. ISSUE: Whether the tool boxes are classifiable under subheading 7326.90.90, HTSUS, as other articles of steel, or under subheading 4202.99.00, HTSUS, as tool boxes? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). HQ 953904, dated May 13, 1993, dealt with the classification of a molded plastic tool box under the HTSUS. In that ruling, it was states that: [o]n July 1, 1992, the Harmonized System Committee issued a revision to the Explanatory Notes for heading 4202. This revision provides that the heading does not cover: (f) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (generally, heading 39.26 or 73.26). (Emphasis in original). The instant tool box is not internally fitted to contain particular tools. Rather, it is a utility box capable of holding any number of objects. Accordingly, heading 4202 is inapplicable and the [Explanatory Notes] refer us to either heading 3926 or heading 7326. Based upon Explanatory Note 42.02, it is our position that the tool boxes are classifiable under subheading 7326.90.90, HTSUS, as other articles of steel. None of the tool boxes are specially shaped or internally fitted to contain particular tools. HOLDING: The tool boxes are classifiable under subheading 7326.90.90, HTSUS, as other articles of steel. The protest should be granted in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director