The tariff classification of steel boxes, cabinets and chests from China

N314593 October 10, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Mr. Phil Traylor Geo. S. Bush & Co., Inc. 825 Northeast Multnomah Street Portland, Oregon 97232 RE: The tariff classification of steel boxes, cabinets and chests from China Dear Mr. Traylor: In your letter dated September 16, 2020, on behalf of your client Grabber Construction Products, Inc., you requested a tariff classification ruling for boxes, cabinets and chests. Pictures of the subject articles were submitted for our review. The articles under consideration are identified as Model KN89 (Storagemaster Piano Box), Model KN111 (Jobmaster Cabinet), Model KN3068 (Knaack Classic Chest), Model KN4830 (Jobmaster Chest) and Model KN4830-D (Jobmaster Chest with Junk Trunk). You indicated that the subject articles are referred to collectively as Job Boxes. The Job Boxes are described as large steel chests, cabinets, bins or boxes and are constructed of 16-gauge steel. You stated in your letter that “Their purpose is to provide secure, locked storage of tools and materials at construction job sites. All sit upon steel pedestals/skids or feet which are attached to the boxes by welding. These boxes can be left unattended at job sites for secure storage or they can be mounted to the bed of a work truck. Additionally, the feet can be attached to heavy-duty casters to transform the box into a rolling unit for use in a shop or garage (for example). All five models could ship with casters as accessories or without. The feet are all pre-punched with holes for mounting to wheels if needed. All models are used in essentially the same way, though there is some variation model-to-model with respect to the shape, size, the way the doors operate and the presence of shelves or drawers.” Model KN89 (Storagemaster Piano Box) provides storage for tools, supplies and other materials. The box measures 60 inches in width, and 78 inches in height when open and 49 inches when closed. It has a capacity of 47.8 cubic feet. You indicated that the full-width interior shelves enable the user to organize and protect tools, and the bi-fold cover opens upwards and folds out of the way for unrestricted access. It features a heavy-duty piano hinge that protects against pry-ins and theft, and a 7-gauge lock housing. The handles are recessed to avoid damage during transit. The user can run power to the interior of the box with a grommeted, weatherproof Power Pass® Electrical Pass-Thru. Model KN111 (Jobmaster Cabinet) is a locking tool cabinet that measures 60 inches in width by 60 inches in height by 24 inches in depth. It has a capacity of 47.5 cubic feet. This upright industrial cabinet features three half-width shelves on the left side for easy access to small tools or supplies and an open space on the right side for larger items. It features a 3-point, foot-operated latch and recessed lock housing. Heavy-duty recessed side handles keep the sides protected while making transport easier. Model KN3068 (Knaack Classic Chest) is described as a professional tool chest for the secure storage of power tools, hand tools, and other equipment on the jobsite. It incorporates an accessory tray. This chest measures 60 inches in width by 37.625 inches in height by 30 inches in depth, and has a capacity of 31 cubic feet. The chest has a sloped lid which stands upright when open. The chest has a corrosion resistant powder coat. Model KN4830 (Jobmaster Chest) measures 48 inches in width by 30 inches in height by 30 inches in depth. It has a capacity of 25.25 cubic feet. This chest is an empty storage box with no additional drawers or shelves, and has a corrosion resistant powder coat. It comes with a full-length piano hinge that is stacked and welded for theft prevention. The tool chest features a dampening spring to ensure the ergonomic lid can open from 3 sides. The unit comes with a Power Pass® Electrical Pass-Thru grommet that provides access to a power cord inside the chest. Model KN4830-D (Jobmaster Chest with Junk Trunk) measures 35 inches in height by 48 inches in width by 30 inches in depth. It has a capacity of 17 cubic feet. This chest features a lockable drawer and has a full-length piano hinge for theft prevention. The tool storage chest comes with a raised chest floor to allow for easy access. Heavy-duty recessed side handles allow for enhanced mobility and damage protection, and the unit's Power Pass® Electrical Pass-Thru grommet provides convenient, weatherproof access to a power cord inside the unit. The applicable subheading for the Model KN89 (Storagemaster Piano Box), Model KN111 (Jobmaster Cabinet), Model KN3068 (Knaack Classic Chest), Model KN4830 (Jobmaster Chest) and Model KN4830-D (Jobmaster Chest with Junk Trunk) will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division