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NY 812274




CLA-2-94:S:N:N7:233 812274

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0030

Mr. Troy Clarke
CBT International, Inc.
110 West Ocean Blvd., Suite 1003
Long Beach, California 90802

RE: The tariff classification of a tool cabinet and chest with a set of tools from Taiwan.

Dear Mr. Clarke:

In your letter dated July 3, 1995, on behalf of Allied International, 13207 Bradley Ave., Sylmar, CA 91342, you requested a tariff classification ruling.

The submitted material depicts the furniture item as a tool cabinet and chest with tools, Model #69050. The base cabinet sits on casters for rolling on the floor and the top chest is without carrying or lifting handles of any kind. The top chest is intended to stay attached to the base cabinet. They are both made of metal.

Included is a 315 piece tool set of which 201 pieces are assorted fasteners. The set is imported in its retail carton and sold at retail as a unit. The tool cabinet and chest with tools are used in and around the home. The essential character of the set is the tool cabinet.

The applicable subheading for the tool cabinet and chest with a set of tools will be 9403.20.0030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture: Other, other. The duty rate will be 3.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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