HQ 082064: Classification of a tool chest with a roller cabinet

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082064

                                   March 16, 1989

          CLA-2:CO:R:C:G  082064  SR

          CATEGORY:  Classification

          TARIFF NO.:  HTSUS 9403.20.0030

          Mr. John Goodrich
          Fingerhut Corporation
          4400 Baker Road A-195
          Minnetonka, Mn.  55343

          RE:  Classification of a tool chest with a roller cabinet

          Dear Mr. Goodrich;

               This is in reference to your letter dated August 28, 1987,
          requesting the tariff classification of a tool chest with a
          roller cabinet under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).

          FACTS:

               The merchandise at issue consists of a roller cabinet with a
          tool chest stacked on top.  The tool chest is made of steel and
          has stacked drawers.  The top has two tongue and groove latches
          and a hasp for a padlock.  The tool chest sits on a cabinet which
          is seated on four casters.  The cabinet is made of steel and has
          a hinged door.  The interior is of pegboard with four positions
          for a shelf.  There is a spring latch and a hasp for a padlock.

          ISSUE:

               Whether the merchandise at issue is classifiable as a tool
          chest under 7326, HTSUSA, or as metal furniture under 9403,
          HTSUSA.

          LAW AND ANALYSIS:

               It has been suggested that the tool boxes are classifiable
          under heading 4202, HTSUSA, which provides for tool bags of
          leather or composition leather, of plastic sheeting, of textile
          materials, of vulcanized fiber, or of paperboard, or wholly or
          mainly covered with such materials.  The merchandise at issue
          cannot be classified under this heading because it is not a tool
          bag and it is not composed of the materials required for this
          category.   














                                        - 2 -

               The tool box by itself would be classified under subheading
          7326.90.9090, HTSUSA, which provides for articles of iron or
          steel.  The cabinet would be classified under subheading
          9403.20.0029, HTSUSA, which provides for other furniture and
          parts thereof, other metal furniture.

               The HTSUSA is interpreted according the General rules of
          interpretation (GRI), taken in order.  Under GRI 3(b), goods that
          are put up in sets for retail sale shall be classified according
          to the component which imparts the essential character.  The
          Explanatory Notes to the HTSUSA provide the official
          interpretation to the tariff schedule at the international level.
          The Explanatory Note to GRI 3(b) defines goods put up in sets for
          retail sale as goods which consist of at least two different
          articles which are prima facie, classifiable in different
          headings, goods which consist of products put up together to meet
          a particular need or carry out a specific activity and are put up
          in a manner suitable for sale directly to users without
          repacking.  The merchandise at issue meets this definition of a
          set.

               The Explanatory Note to GRI 3(b) also states that the
          essential character will vary as between different kinds of
          goods.  Factors which may be used to determine essential
          character are the nature of the component, its bulk, quantity,
          weight, or value, or by the role of a constituent material in
          relation to the use of the goods.  Neither of the items at issue
          imparts the essential character of the merchandise.  They both
          serve the same function.  Neither item dominates in the factors
          listed above.  The cabinet has more bulk but the tool chest
          probably plays a greater role because it stores tools and carries
          them to where they are needed.

               Under GRI 3(c), goods that cannot be classified by reference
          to GRI 3(a) or 3(b), shall be classified under the heading which
          occurs last in numerical order among those which equally merit
          consideration.  

























                                        - 3 -

          HOLDING:

               According to GRI 3(c) the merchandise at issue is
          classifiable under subheading 9403.20.0030, HTSUSA, as other
          furniture and parts thereof: other metal furniture, other, other.
          The rate of duty is 4 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















































          6cc:  AD NY Seaport
          SRosenow;gc/3/7/89/fnl