CLA-2-94:RR:NC:SP:233 J82761
Ms. Wendy Lawson
Customs and Cost Import Analyst
Sears Roebuck and Company
3333 Beverly Rd., D5-256B
Hoffman Estates, IL 60179
RE: The tariff classification of tool cabinets, tool chests and tool chest and cabinet combinations from China.
Dear Ms. Lawson:
In your letter dated March 17, 2003, you requested a tariff classification ruling.
The items to be imported are tool cabinets, tool chests and tool chest and cabinet combinations.
Model #1606 is made of steel, measuring 26” wide. All drawers have ball bearing slides and rear locking mechanism so the drawers won’t pull out. Both pieces have recessed handles which allow the units to be positioned in tight spaces, and are painted with a powder coated finish that resists rust and solvents. Each piece also has a keyed lock. The base cabinet has 5 drawers, 5” castors (2 swivel and 2 fixed) with a toe lock mechanism on the swivel castors. The top chest has 6 drawers and a clam shell lid.
Model #1210 is made of steel, measuring 26” wide. All drawers have compound drawer slides. The top chest has a swing up carry handle and 10 drawers. The base has a tubular steel handle that can be mounted on either side and 5” castors (2 swivel and 2 fixed), with toe locks on the swivel castors. Both pieces have a powder coat paint finish.
The applicable subheading for the tool cabinets, if imported separately, and the tool chest and cabinet combinations will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Other.” The rate of duty will be free.
The applicable subheading for the tool chests, if imported separately, will be 7326.90.8587, HTS, which provides for “Other articles of iron or steel, Other, Other, Other, Other, Other.” The rate of duty will be 2.9% ad valorem.
This ruling is being issued under the provisions of Part 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division