NY 816374: The tariff classification of a tool chest and roller cabinet from China.

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.

                                   
    
                            
                            



NY 816374

November 27, 1995




CLA-2-94:R:N2:233 816374 
              
CATEGORY: Classification

TARIFF NO.: 9403.20.0030

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
United States Customs Brokers
30 Vesey St., Suite 802
New York, New York 10007

RE:  The tariff classification of a tool chest and roller cabinet       from China.              

Dear Mr. O'Neill: 

	In your letter dated October 23, 1995, on behalf of Cimarron Lumber & Supply Company, you requested a tariff classification ruling. 

	The furniture item is a tool chest and roller cabinet, Model #100651.  The roller cabinet is designed to sit on the floor on casters.  The tool chest sits on the roller cabinet.  It has two pull out drawers and a storage tray which fits under the lid.  Both the roller cabinet and  tool chest are made of steel.  Included with the set is a 114 piece tool set and a 233 piece assorted fastener set. 
                                                                   	The applicable subheading for the tool cabinet and chest with tools will be 9403.20.0030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which  provides for: Other furniture and parts thereof: Other metal furniture: Other, other.  The rate of duty will be 3.2 percent ad valorem.
     	                                                         	This ruling is being issued under the provisions of Section 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 Lawrence Mushinske at 212-466-5739.

                                   Sincerely,



                                   Roger J. Silvestri
                                   Director
                                   National Commodity
                                   Specialist Division