HQ 083497
March 28 1989
CLA-2:CO:R:C:G 083497 SR
Ms. Lisa Bastante
Test Rite Products
395 Allwood Road
Clifton, New Jersey 07012
RE: Classification of a metal tool chest on a roller cabinet
Dear Ms. Bastante:
This is in reference to your letter dated October 19, 1987,
requesting the tariff classification of a tool chest with a
roller cabinet under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of roller cabinets with
tool chests stacked on top. The importer has submitted pictures
of two different styles. In both styles the tool chest is made
of steel and has stacked drawers. The tops each have two tongue
and groove latches and a hasp for a padlock. 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 has a pegboard interior and shelves in the
storage area and the other cabinet has two stack drawers over a
large storage area.
ISSUE:
Whether the merchandise at issue is classifiable as a tool
chest under 7326, HTSUSA, or as metal furniture under 9403,
HTSUSA.
- 2 -
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.
It has been suggested that the tool boxes are classifiable
under heading 4202, HTSUSA, which provides for tool bags of
leather or composition leather, of plastic sheeting, of textile
materials, of vulcanized fiber, or of paperboard, or wholly or
mainly covered with such materials. The merchandise at issue
cannot be classified under this heading because it is not a tool
bag and it is not composed of the materials required for this
category.
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.
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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
Sheri Rosenow fnl/gc/3/9/89