The tariff classification of a plastic toolbox from China.

N318477 April 7, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Helen Huang Hangzhou GreatStar Industrial Co., Ltd. 35 Jiuhuan Road, Jianggan District Hangzhou, 310019 China RE: The tariff classification of a plastic toolbox from China. Dear Ms. Huang: In your letter dated March 24, 2021, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is a toolbox made primarily from molded plastic. The handle is stainless-steel, and it also features two metal latches. The toolbox has six large and 12 small removable bins, which can be used to store small tools and hardware. The larger bins are in a compartment below the smaller ones. It measures 16.93 inches (length) by 9.61 inches (width) by 5.63 inches (height). In your request, you inquired whether this toolbox would be classified in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS). Tool cases, of molded plastic, which are internally shaped and fitted for a particular tool or set of tools are classified in heading 4202. The interior of the article in the submitted photographs, however, is not shaped or fitted for a particular tool or set of tools. While the interior has numerous removeable bins, they are also not fitted and provide only generic storage. As such, the instant toolbox is excluded from classification in heading 4202. The subject toolbox would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, 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, including information on exclusions and their effective dates, 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. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division