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D83047 D8 Ruling Active

The tariff classification of tool chests, roller cabinets and tool boxes from England.

Issued October 6, 1998 by U.S. Customs and Border Protection.

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D8 D83047 (October 6, 1998)

Tariff classification

HTS codes: 9403.20.0030, 7326.90.8585

Headings: 9403, 7326

Product description

The tariff classification of tool chests, roller cabinets and tool boxes from England.

CBP rationale

The applicable subheading for the tool chest and roller cabinet will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture: other, other. The applicable subheading for the tool boxes will be 7326.90.8585, HTS, which provides for other articles of iron or steel, other.

Full text

NY D83047 October 6, 1998 CLA-2-94:RR:NC:SP:233 D83047 CATEGORY: Classification TARIFF NO.: 9403.20.0030; 7326.90.8585 Ms. Betty J. Prange Snap-on Tools P.O. Box 1410 Kenosha, WI 53141-1410 RE: The tariff classification of tool chests, roller cabinets and tool boxes from England. Dear Ms. Prange: In your letter dated September 22, 1998, you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: 1. A tool chest and roller cabinet (roll cab), both made of steel, in various sizes. The roller cabinet is designed to sit on the floor on casters. The tool chest sits on the roller cabinet. The tool chest and roller cabinet feature drawers for storage. 2. Tool boxes in various sizes, made of steel. The applicable subheading for the tool chest and roller cabinet will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture: other, other. The rate of duty will be 0.8% ad valorem. The applicable subheading for the tool boxes will be 7326.90.8585, HTS, which provides for other articles of iron or steel, other. The rate of duty will be 3.5% ad valorem. Your request for a classification ruling on metal cutting hones will be addressed under separate cover. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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