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NY 856658


October 17, 1990
CLA-2-94:S:N:N1:233 856658

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0030

Ms. Mona Webster
Target Stores, Import Dept. CC-17H
P.O. Box 1392
Minneapolis, Minnesota 55440

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

Dear Ms. Webster:

In your letter dated September 18, 1990, you requested a tariff classification ruling.

The furniture item is a tool cabinet and chest with tools, Alltrade style #768-T-259 and Target style #85-5-580. The roller cabinet has a hinged door and is used for storage. It is designed to sit on the floor on four casters. The tool chest sits on top of the cabinet and is used to store the complete set of tools that are included. Both the cabinet and chest are constructed of rough baked enamel steel. The tool chest has three removable storage trays which fits under the lid of the top piece. The lid on the top is closed by means of tension latches and a hasp for a padlock. The tool set consists of 259 pieces including various wrenches, pliers. screwdriver sets and socket sets. The tools are versatile and can be used for mechanical, electrical and plumbing repairs.

The applicable subheading for the rolling tool cabinet and chest with a set of tools will be 9403.20.00304, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, other. The rate of duty will be 4 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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