The tariff classification of a tool case from China

NY J89248 September 19, 2003 CLA-2-42:RR:NC:3:341 J89248 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Susan L. Leidy, CHB Customs Compliance Officer C/o Lowe’s Companies, Inc. 1605 Curtis Bridge Road, MS TAN 7 Wilkesboro, NC 28697 RE: The tariff classification of a tool case from China Dear Ms. Leidy: In your letter dated September 16th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Item #24981 “Aluminum Tool Case”, is a metal tool case, measuring approximately 18”W x 12 ½”H x 6”D. The case has the general appearance of a briefcase and is constructed of aluminum, has chrome locking hardware, and a plastic carrying handle. The interior of the item is lined with thick foam padding which can be specifically adapted to the equipment to be carried. Plastic dividers and a shoulder strap are enclosed in the case. The sample will be returned as requested. The applicable subheading for the tool case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks…, and similar containers, other, other, other. The rate of duty will be 20 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division