The tariff classification of a steel tool box from China

N035135 August 26, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Silke Rees Waterloo Industries, Inc. 100 East 4th Street P.O. Box Number 2095 Waterloo, IA 50704-2095 RE: The tariff classification of a steel tool box from China Dear Ms. Rees: In your letter dated July 24, 2008, you requested a tariff classification ruling. A sample of the tool box was submitted for our review. The sample provided is identified as the Doodle Box, item number 101057. The Doodle Box is described in your letter as a portable steel tool box with a tote tray. The tool box measures approximately 17 inches in length by 7 inches in width by 7.5 inches in height. It is used to organize, carry and store tools. The Doodle Box includes 2 sheets with 38 decorative vinyl decals, and an 8 color paint kit with a paint brush. The instruction sheet indicates that the paint and decals are intended for personalizing and decorating the tool box. The applicable subheading for the steel tool box will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division