The tariff classification of a tool box from China

N236721 January 17, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Joan Jerome Allied International 13207 Bradley Avenue Sylmar, CA 91342 RE: The tariff classification of a tool box from China Dear Ms. Jerome: In your letter dated December 10, 2012, you requested a tariff classification ruling. A sample, descriptive literature and weight and value breakdowns were provided with your request. The sample will be returned. The tool box, item #14088355, is composed largely of plastics. The molded shaped lid, the molded shaped base and the molded top framework of the body are all made of plastics. There is a skin, approximately 5 inches in width, of stainless steel that forms a band around the perimeter of the box body. The handle is made of plastics and metal. The breakdowns show that the plastic components predominate over the metal components by both weight and value. The tool box measures approximately 15 inches in length by 10 inches in width by 10 inches in height. The tool box has a removable plastic tray with two compartments that are not fitted for any particular tools. Aside from the tray, the inside consists of one large compartment. The applicable subheading for the tool box, item #14088355, 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, Thomas J. Russo Director National Commodity Specialist Division