CLA-2-39:R:N3:221 814449

Mr. P. Todd Fredette
A. N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of a plastic tool box from Canada.

Dear Mr. Fredette:

In your letter dated September 5, 1995, on behalf of Holt International Mfg. Inc., Canada, you requested a tariff classification ruling.

The tool box is molded from plastics. It measures approximately 15 inches by 8 inches by 6 inches, and contains a lift-out tray. Neither the interior of the box nor the lift-out tray is specially fitted, partitioned or compartmentalized to hold particular tools. Rather, the article is a general purpose utility box capable of holding any number or type of tools or other objects. The sample is being returned as you requested.

The applicable subheading for the tool box will be 3926.90.9890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri
National Commodity
Specialist Division