Classification of a tool chest with a roller cabinet

HQ 082064 March 16, 1989 CLA-2:CO:R:C:G 082064 SR CATEGORY: Classification TARIFF NO.: HTSUS 9403.20.0030 Mr. John Goodrich Fingerhut Corporation 4400 Baker Road A-195 Minnetonka, Mn. 55343 RE: Classification of a tool chest with a roller cabinet Dear Mr. Goodrich; This is in reference to your letter dated August 28, 1987, requesting the tariff classification of a tool chest with a roller cabinet under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue consists of a roller cabinet with a tool chest stacked on top. The tool chest is made of steel and has stacked drawers. The top has two tongue and groove latches and a hasp for a padlock. The tool chest sits on a cabinet which is seated on four casters. The cabinet is made of steel and has a hinged door. The interior is of pegboard with four positions for a shelf. There is a spring latch and a hasp for a padlock. ISSUE: Whether the merchandise at issue is classifiable as a tool chest under 7326, HTSUSA, or as metal furniture under 9403, HTSUSA. LAW AND ANALYSIS: It has been suggested that the tool boxes are classifiable under heading 4202, HTSUSA, which provides for tool bags of leather or composition leather, of plastic sheeting, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials. The merchandise at issue cannot be classified under this heading because it is not a tool bag and it is not composed of the materials required for this category. - 2 - The tool box by itself would be classified under subheading 7326.90.9090, HTSUSA, which provides for articles of iron or steel. The cabinet would be classified under subheading 9403.20.0029, HTSUSA, which provides for other furniture and parts thereof, other metal furniture. The HTSUSA is interpreted according the General rules of interpretation (GRI), taken in order. Under GRI 3(b), goods that are put up in sets for retail sale shall be classified according to the component which imparts the essential character. The Explanatory Notes to the HTSUSA provide the official interpretation to the tariff schedule at the international level. The Explanatory Note to GRI 3(b) defines goods put up in sets for retail sale as goods which consist of at least two different articles which are prima facie, classifiable in different headings, goods which consist of products put up together to meet a particular need or carry out a specific activity and are put up in a manner suitable for sale directly to users without repacking. The merchandise at issue meets this definition of a set. The Explanatory Note to GRI 3(b) also 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, or by the role of a constituent material in relation to the use of the goods. Neither of the items at issue imparts the essential character of the merchandise. They both serve the same function. Neither item dominates in the factors listed above. The cabinet has more bulk but the tool chest probably plays a greater role because it stores tools and carries them to where they are needed. 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. - 3 - HOLDING: According to GRI 3(c) the merchandise at issue is classifiable under subheading 9403.20.0030, HTSUSA, as other furniture and parts thereof: other metal furniture, other, other. The rate of duty is 4 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc: AD NY Seaport SRosenow;gc/3/7/89/fnl