R00145 R0 Ruling Active

The tariff classification of a Multipurpose Tool Box from Taiwan.

Issued March 4, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0030

Headings: 9403

Product description

The merchandise under consideration is a Multipurpose Tool Box. The item is made of steel and is used for storing and ease of moving large or heavy tools for carpet installation and other jobs requiring hand tools. The tool box measures 25” x 12½” x 14” and features a top tray weight, a handle and wheels for easy mobility. It is constructed for placing on the floor or ground. You have submitted the manufacturer’s specifications for the tool box with your request.

CBP rationale

The applicable subheading for the Multipurpose Tool Box 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.

Full text

NY R00145 March 4, 2004 CLA-2-94:RR:NC:SP:233 R00145 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Jolene Munoz Off Shore Consulting 2450 Peralta Blvd. #219 Fremont, CA 94536 RE: The tariff classification of a Multipurpose Tool Box from Taiwan. Dear Ms. Munoz: In your letter dated February 26, 2004, on behalf of Orcon Corp., you requested a tariff classification ruling. The merchandise under consideration is a Multipurpose Tool Box. The item is made of steel and is used for storing and ease of moving large or heavy tools for carpet installation and other jobs requiring hand tools. The tool box measures 25” x 12½” x 14” and features a top tray weight, a handle and wheels for easy mobility. It is constructed for placing on the floor or ground. You have submitted the manufacturer’s specifications for the tool box with your request. The applicable subheading for the Multipurpose Tool Box 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

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