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NY 888113

CLA-2-94:S:N:N8:233 888113


TARIFF NO.: 9403.20.0030

Mr. William H. Sawyer
Ames Department Stores, Inc.
2418 Main Street
Rocky Hill, CT 06067-0801

RE: The tariff classification of a roller cabinet with tool kit and tools from Taiwan.

Dear Mr. Sawyer:

The furniture item consists of a roller cabinet with a tool kit stacked on top. The tool kit is constructed of metal and includes three drawers plus a storage space on top when the lid is opened. The tool kit has two tongue and groove latches and a hasp for a padlock. The tool kit sits on a roller cabinet which is seated on four casters. The cabinet is designed to be placed on the floor or ground, is composed of metal and has a hinged door. There is a latch and a hasp for a padlock. Also included are 259 tools consisting of a Drive Sockets Sets, a Pliers Set, a Screwdriver Set, a Hex Wrenches Set, a Reversible Ratchet Bit Driver Handle and a Bits Set. A sample of the merchandise was included with your inquiry.

The Explanatory Note to GRI 3 (b) states that the essential character will vary as between different kinds of goods. Factors which may be used to determine essential character are the nature of the component, its bulk, quantity, weight or value and by the role of a constituent material in relation to the use of the goods. None of the items at issue imparts the essential character of the merchandise. None of the items dominate in the factors listed above.

Under GRI 3 (c), goods that cannot be classified by reference to GRI 3 (a) or 3 (b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this particular case the metal roller cabinet appears last in numerical order.

The sample of the article is being returned to you under separate cover.

The applicable subheading for the metal tool kit with a roller cabinet 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. 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.


Jean F. Maguire
Area Director

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