CLA-2-39:OT:RR:NC:N4:415
Mr. Andrew Hall
Central Purchasing, LLC
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of a rolling modular toolbox set from China.
Dear Mr. Hall:
In your letter dated November 9, 2020, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
The rolling modular toolbox set is designed for tool storage and transportation. It includes five items designed to be stacked and interlocked to create a storage solution for any need. Per your submission, they may be imported and sold as a set or imported and sold separately. Each item can function on its own, but has the ability to interlock with other modular toolbox system products. None of the items are specially shaped or fitted to contain particular tools. All five items are constructed of polypropylene plastic.
The first item, SKU number 58512, is a rolling modular toolbox with a telescoping plastic handle and two metal latches designed to interlock with other modular toolbox system products. It also has two molded side handles. The plastic wheels are two inches wide and 5.84 inches in diameter. The rolling modular toolbox is 21.75 inches in length, 18.06 inches in width, 26 inches in height with the handle retracted and 41 inches in height with the handle fully extended.
The second item, SKU number 58511, is a large modular toolbox with two interior plastic tool dividers and two metal latches designed to interlock with other modular toolbox system products. It has two molded side handles and one handle on top of the lid for transportation. The large modular toolbox is 20.75 inches in length, 14.625 inches in width, and 12.25 inches in height.
The third item, SKU number 58510, is a small modular toolbox with a briefcase-like plastic handle and two metal latches designed to interlock with other modular toolbox system products. The box contains six small plastic removable bins to divide and store tools. The bins border the main storage compartment. The small modular toolbox is 20.75 inches in length, 14.5 inches in width, and 7.25 inches in height.
The fourth item, SKU number 58513, is a modular toolbox organizer that contains 12 removable storage bins. The toolbox organizer has two metal latches designed to interlock with other modular toolbox system products. The organizer has two molded plastic side handles and one briefcase-like handle for transportation. The main body is constructed of polypropylene, and the clear lid is constructed of polycarbonate. The toolbox organizer is 20.75 inches in length, 14.5 inches in width, and 5.12 inches in height.
The fifth item, SKU number 58649, is a vented open-top modular tool tote. It is rectangular with vented sides and an open top with a top rim. The tote has two molded handles for carrying and stacking with other modular toolbox system products. The tool tote is 20.75 inches in length, 15.5 inches in width, and 10.125 inches in height.
The rolling modular toolbox set and the individual items, SKU numbers 58512, 58511, 58510, 58513, and 58649, would all be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division