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NY K85369

April 28, 2004
CLA-2-42:RR:NC:TA:341 K85369


TARIFF NO.: 4202.92.9060; 3926.10.0000

Ms. Vicki Houchen
World Commerce Services, Inc.
830 Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of tool holders and a plastic file box from China.

Dear Ms. Houchen:

In your letter dated April 16, 2004, on behalf of S.I. Jacobson Mfg. Company, you requested a tariff classification ruling.

You have submitted three samples with your request, no style numbers were submitted.

The first items are specially shaped and fitted holders designed to hold specific tools. Each item is of a kind similar to a tool roll. The tool holders are constructed of polyurethane-coated textile material. The exterior surface is of plastics. The items measure approximately 18”(H) x 7 ½”(W). The top of each holder is secured by means of a flap with hook and loop fasteners.

You have requested classification for the tool holder within tariff number 6307.90.9889, Harmonized Tariff System of the United States, Annotated (HTSUSA). The provision provides, in part, for other made-up articles of textile and is considered a less specific provision. Articles properly classified in a more specific provision are excluded from classification therein. The containers and cases of heading 4202, HTSUSA are considered more specific and are excluded from heading 6307 by Legal Note.

The applicable subheading for the tool holders will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other tool bags and similar containers, with outer surface of textile materials or of sheeting of plastic, other. The rate of duty will be 17.6 percent ad valorem. Item 2, described as a “Knock Down Plastic File Box”, is similar to a file drawer in design. It is composed of plastic sheeting material. The sheeting is folded to form a box/drawer with an open top. It has a front metal label holder and measures approximately 12 ¼”(L) x 5 ½”(H) x 5 ½”(D) in its upright position. It does not have a handle.

The applicable subheading for the plastic file box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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