B80963 B8 Ruling Active

The tariff classification of steel tool box from France.

Issued January 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8585

Headings: 7326

Product description

, Corte Madera, CA. The subject item is a steel tool box, model 45-5, code 621460. It is a blue box with grey ergonomic handles. The handles are connected to zinc-plated links. There are compartments for the storage of tools.

CBP rationale

The applicable subheading for the tool box will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY B80963 January 10, 1997 CLA-2-73:RR:NC:I:115 B80963 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Joel G. McClure American Overseas Air Freight, Inc. 320 Beach Road Burlingame, CA 94010 RE: The tariff classification of steel tool box from France. Dear Mr. McClure: In your letter dated December 30, 1996, you requested a tariff classification ruling, on behalf of your client, Restoration Hardware, Inc., Corte Madera, CA. The subject item is a steel tool box, model 45-5, code 621460. It is a blue box with grey ergonomic handles. The handles are connected to zinc-plated links. There are compartments for the storage of tools. The applicable subheading for the tool box will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4% 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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