The tariff classification of a molded plastic tool box from Taiwan

N034197 August 8, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a molded plastic tool box from Taiwan Dear Ms. Davidson: In your letter dated July 24, 2008, you requested a tariff classification ruling. SKU 10048383 is described as a classic tool box, measuring 4 ½ inches wide by 8 ¾ inches long by 7 ½ inches high. The illustration included with your request depicts a tool box made of clear molded plastics with a hinged top lid and a plastic latch. The handle recesses into the lid. Two trays lift up when the lid is opened. The trays are divided into three compartments each. The compartments are not fitted for particular tools. The applicable subheading for the molded plastic tool box will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division