The tariff classification of a metal cabinet with hardware from China

NY R01448 February 23, 2005 CLA-2-73:RR:NC:N1: R01448 113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Andrea Holtan Costgo Wholesale 999 Lake Drive Issaquah, WA RE: The tariff classification of a metal cabinet with hardware from China Dear Ms. Holtan: In your letter dated February 10, 2005, you requested a tariff classification ruling. The merchandise is the Olympia WorkGear storage cabinet, item 657908, containing hardware items. The cabinet, said to be made of cold rolled steel, is about 12 inches high and 12.5 inches deep. It has 4 sliding and removable drawers that contain divided compartments for nuts, bolts, washers, etc. In our opinion, the merchandise is a set and the essential character is derived from the metal cabinet. The applicable subheading for the storage cabinet will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division