CLA-2:CO:R:C:G 082194 SR
Ms. Lisa Bastante
Test-Rite Products
395 Allwood Road
Clifton, NJ 07012
RE: Metal tool chest and cabinet
Dear Ms. Bastante:
This is in reference to your letter dated January 22, 1988,
requesting the tariff classification of a tool chest with a
roller cabinet under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). The country of origin is Taiwan.
FACTS:
The merchandise at issue consists of roller cabinets with
tool chests stacked on top. The importer has submitted pictures
of different styles. In both styles the tool chest is made of
steel and has stacked drawers. The lids on top are closed by
means of a key operated lock or tension latches and a hasp for a
padlock (on some models). One of the tool chests has a removable
storage tray which fits under the lid of the top piece. The tool
chests sit on cabinets which are seated on four casters. The
cabinets are made of steel and have hinged doors. One cabinet
contains a tool set of 281 pieces which appears to be of nominal
value.
ISSUE:
Whether the merchandise at issue is classifiable as a tool
chest under 7326, HTSUSA, or as metal furniture under 9403,
HTSUSA.
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LAW AND ANALYSIS:
The tool box by itself would be classified under subheading
7326.90.9090, HTSUSA, which provides for articles of iron or
steel. The cabinet would be classified under subheading
9403.20.0029, HTSUSA, which provides for other furniture and
parts thereof, other metal furniture.
The HTSUSA is interpreted according the General Rules of
Interpretation (GRI), taken in order. Under GRI 3(b), goods that
are put up in sets for retail sale shall be classified according
to the component which imparts the essential character. The
Explanatory Notes to the HTSUSA provide the official
interpretation to the tariff schedule at the international level.
The Explanatory Note to GRI 3(b) defines goods put up in sets for
retail sale as goods which consist of at least two different
articles which are prima facie classifiable in different
headings, goods which consist of products put up together to meet
a particular need or carry out a specific activity and are put up
in a manner suitable for sale directly to users without
repacking. The merchandise at issue meets this definition of a
set.
The Explanatory Note to GRI 3(b) also states that the
essential character will vary as between different kinds of
goods. Factors which may be used to determine essential
character are the nature of the component, its bulk, quantity,
weight, or value, or by the role of a constituent material in
relation to the use of the goods. Neither of the items at issue
imparts the essential character of the merchandise. They both
serve the same function. Neither item dominates in the factors
listed above. The cabinet has more bulk but the tool chest
probably plays a greater role because it stores tools and carries
them to where they are needed.
The tools that are contained in one of the models will also
be included as part of the set. They appear to be of nominal
value and therefore do not equally merit consideration in the
determination of which item imparts the essential character.
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Under GRI 3(c), goods that cannot be classified by reference
to GRI 3(a) or 3(b), shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration.
HOLDING:
According to GRI 3(c) the merchandise at issue is
classifiable under subheading 9403.20.0030, HTSUSA, as other
furniture and parts thereof: other metal furniture, other, other.
The rate of duty is 4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD, NY Seaport
1cc: Durant
1cc: Legal ref.