Base
8597881991-02-13New YorkClassification

The tariff classification of a plastic tool box from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

4202.99.0000

$7.8M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of a plastic tool box from Japan.

Ruling Text

NY 859788 February 13, 1991 CLA-2-42:S:N:N3G:341 859788 CATEGORY: Classification TARIFF NO.: 4202.99.0000 Mr. Satoshi Mitsui Makita U.S.A., Inc. 14930 Northam Street La Mirada, CA 90638-5753 RE: The tariff classification of a plastic tool box from Japan. Dear Mr. Mitsui: In your letter dated January 16, 1991, you requested a tariff classification ruling. You have submitted a sample and catalog, of part #8242569, a hard plastic tool box designed to be carried with the person. It features a side carry handle and is secured by two front slide lock fasteners. The box measures approximately 9" x 13" x 7", and features top and bottom storage compartments designed to contain electric hand tools. The top of the box is printed with the name "Makita". Your sample is being returned per your request. The applicable subheading for part #8242569, the tool box of plastics, will be 4202.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, other, other. The duty rate will be 20 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. Sincerely, Jean F. Maguire Area Director New York Seaport