The tariff classification of a rolling tool chest with a set of tools from China.

NY J88197 August 28, 2003 CLA-2-94:RR:NC:SP:233 J88197 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Wendy Lawson Sears Roebuck and Company 3333 Beverly Rd., D5-256B Hoffman Estates, IL 60179 RE: The tariff classification of a rolling tool chest with a set of tools from China. Dear Ms. Lawson: In your letter dated August 20, 3004, you requested a tariff classification ruling. The merchandise to be imported is Sears item #33248, a rolling tool chest that includes a 90-piece tool set. The tool chest is made of steel and measures 30.9” tall, 33.1” wide and 14.8” deep. It has two drawers, each with a blow mold plastic tray to hold each tool in place, a center split slide open top for storage, open bottom storage, front castors, rear locking castors, a handle for moving and a lock for the drawers and top section. The following tools are included: ¼” drive (9), 6 point standard sockets, (9) 6 point metric sockets, (1) spinner handle, (1) hex coupler, (18) bits, 6 torx, 3 hex, 3 phillips, 3 slotted and 3 square bits, 3/8” drive (7) 12 point standard sockets, (10) 12 point metric sockets, (1) ratchet handle, (1) adapter (3/8” to ¼”), (1) 3” extension bar and (1) 5/8” spark plug socket. Other: (14) combination wrenches, (5) standard hex keys, (5) metric hex keys, (2) screwdrivers, (2) stubby screwdrivers, (1) 6” diagonal pliers, (1) 6” long nose pliers and (1) 8” adjustable wrench. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The tool chest with a set of tools is a set for tariff classification purposes, with the essential character imparted by the tool chest. The applicable subheading for the tool chest with a set of tools 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 free. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division