CLA-2-39:RR:NC:N2:221 R04060
Ms. Cathy Lopez
Phoenix International Freight Services, Ltd.
1061 E. Northwest Highway
Suite 500
Grapevine, TX 76051
RE: The tariff classification of tool boxes from China
Dear Ms. Lopez:
In your letter dated May 31, 2006, on behalf of Santech Industries Inc., you requested a tariff classification ruling.
The illustration included with your request depicts a box made of molded plastics that you state will be used to hold automotive parts. The box has four plastic slide-out trays or drawers that have dividers to form multiple compartments. A clear plastic hinged front lid closes the box when not in use. There is no handle or means to carry the box. The trays are not fitted for particular tools or parts.
The applicable subheading for the molded plastic tool box will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division