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NY 878234

September 24, 1992

CLA-2-73:S:N:N1:115 878234


TARIFF NO.: 7326.90.9090

Mr. G.S. Ward
A.N. Deringer, Inc.
R.D. #1 - Box W-432
Wellesley Island
Alexandria Bay, N.Y. 13607

RE: The tariff classification of tool storage systems from Canada.

Dear Mr. Ward:

In your letter dated September 9, 1992, you requested a tariff classification ruling, on behalf of your client, Stanley Tools, Smith Falls, Ontario, Canada.

The four subject products are described as steel construction, baked enamel finish tool storage chests. None of the following models are designed to be floor standing:

1) Model 96-218 is an 18" tool box with a non- compartmentalized open storage space and a full length metal tray. Both the tray and the box cover include carrying handles. The model weighs 12.5 lbs.

2) Model 96-632 is a 21" tool box with 2 drawers and a tray on the top level. The unit weighs 20 1/2 lbs. and includes a carrying handle on the cover lid.

3) Model 96-906 is a 26" tool box with 6 drawers and a tray on the top level. The unit weighs 56 lbs. and has 2 side handles.

4) Model 96-912 is a 26" tool box with 12 drawers and a tray on the top level. The unit weighs 73 lbs., has 2 handles on the sides and has a hinged lid.

The applicable subheading for all of the above models will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

Goods classifiable under subheading 7326.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% rate of duty, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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