J87633 J8 Ruling Active

The tariff classification of tool chests

Issued August 8, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.3500

Headings: 7326

Product description

The tariff classification of tool chests

CBP rationale

The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, containers of a kind normally carried on the person, in the pocket or in the handbag.

Full text

NY J87633 August 8, 2003 CLA-2-73:RR:NC:N1:113 J87633 CATEGORY: Classification TARIFF NO.: 7326.90.3500 Mr. Thomas Ovan Mil Ovan International 739 Creel Drive Wood Dale, IL 60191 RE: The tariff classification of tool chests Dear Mr. Ovan: In your letter dated received in this office on July 31, 2003, you requested a ruling on tariff classification. The merchandise is steel tools chests. Model RD-620 is a 20-inch wide, 2-drawer tool chest. Model RG-920 is a 20-inch wide 3-drawer tool chest. Both chests are designed to sit atop roller tool cabinets, but have handles that allow them to be carried. The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, containers of a kind normally carried on the person, in the pocket or in the handbag. The general rate of duty will be 7.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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