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NY I83427

July 3, 2002

CLA-2-94:RR:NC:SP:233 I83427


TARIFF NO.: 9403.70.8030

Ms. Barbara J. Riley
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a Work Cart with 100 Piece Tool Set from Taiwan.

Dear Ms. Riley:

In your letter dated June 26, 2002, you requested a tariff classification ruling.

The submitted sample is a “Work Cart with 100 Piece Tool Set,” style #51-80-51-115. The cart has two blow molded plastic shelves. The top shelf has compartments designed to hold small items such as screws or nuts and bolts. A blow molded plastic drawer slides out from under the top shelf. Stored in the drawer are the assorted 110 tools that are included. The bottom tray is flat for additional carrying/storage space. The legs are metal with castor wheels. The cart requires some light assembly. The work cart and tools will be packaged together and sold as a set.

Your sample is being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Work Cart with 100 Piece Tool Set is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the work cart appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Work Cart with 100 Piece Tool Set will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other. The rate of duty will be free.

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.


Robert B. Swierupski

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