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NY N018707




October 31, 2007

CLA-2-94:OT:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.5000

Ms. Silke Reese
Waterloo Industries, Inc.
100 East 4th Street
P.O. Box Number 2095

RE: The tariff classification of a toolbox drawer assembly from China.

Dear Ms. Reese:

In your letter dated October 15, 2007 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Item M16333 is a toolbox cabinet drawer. The drawer is made of a polypropylene plastic bottom, fitted with a clear polycarbonate plastic top. Both parts are of molded construction. The top is fixed to the bottom by means of hinges and clasps which are manufactured as part of the molding process. The drawer measures 18 inches wide by 13 inches deep by 2 inches high. Although the drawer will be sold separately, it has been designed to be incorporated into a metal tool cabinet. The tool cabinet is a floor-standing unit with multiple storage drawers. The plastic toolbox drawer at issue has been designed to fit into the topmost slot of the tool cabinet. The drawer is sized to fit into the cabinet and without which the tool cabinet would be incomplete.

The applicable subheading for the toolbox drawer assembly will be 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or Plastics: Other.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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