CLA-2-73:RR:NC:N1:113 J87633
Mr. Thomas Ovan
Mil Ovan International
739 Creel Drive
Wood Dale, IL 60191
RE: The tariff classification of tool chests
Dear Mr. Ovan:
In your letter dated received in this office on July 31, 2003, you requested a ruling on tariff classification.
The merchandise is steel tools chests. Model RD-620 is a 20-inch wide, 2-drawer tool chest. Model RG-920 is a 20-inch wide 3-drawer tool chest. Both chests are designed to sit atop roller tool cabinets, but have handles that allow them to be carried.
The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, containers of a kind normally carried on the person, in the pocket or in the handbag. The general rate of duty will be 7.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division