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NY J85286




July 1, 2003

CLA-2-42:RR:NC:3:341 J85286

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Chris Cammack
Import/Export Compliance Manager
Irwin Industrial Tool Company
108 South Pear Street
DeWitt, NE 68341

RE: The tariff classification of a toolbox from China

Dear Mr. Cammack:

In your letter dated May 22nd, 2003 you requested a tariff classification ruling.

The sample submitted is a specially shaped and fitted toolbox constructed of blow molded plastic. Measuring approximately 6”W x 4”H x 1 ½”D, the box opens to reveal special fittings to hold drill bits.

You have suggested classification within tariff number 3923.10.0000, Harmonized Tariff System of the United States, Annotated (HTSUSA) which provides, in part, for articles for the conveyance or packing of goods of plastics. Classification within Chapter 39 is subject to Legal Not 2 (ij) which excludes containers and cases of heading 4202, HTSUSA. Specially shaped or fitted tool boxes are classifiable within the later heading and are therefore excluded from classification in the former

The applicable subheading for the toolbox will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity casesother. The rate of duty will be 20 percent 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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