HQ 951765: Request for further review of protest 5501-92-100111; tool box with tools

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 951765

                        September 3, 1992

CLA-2 CO:R:C:T 951765 JED

CATEGORY: Classification

TARIFF NO.: 4202.99.0000

Assistant District Director
Commercial Operations
U.S. Customs Service
Dallas/Ft. Worth International Airport
P.O. Box 619050
Dallas, Texas 75261

RE:  Request for further review of protest 5501-92-100111; tool 
     box with tools

Dear sir:

     The following is our response to the request for further
review of Protest 5501-92-100111, concerning your decision on the
classification of a tool box containing tools.

FACTS:

     The merchandise involved is a tool box containing assorted
hand tools and various implements associated with electrical 
work.  The tool box is of molded plastic and measures 
approximately 13" long x 7" deep x 5 3/4" high.  There is a handle
attached to the lid and the box closes by means of a 
plastic snap lock.  Upon opening the box a user is presented with
two trays that pivot up and back to permit access to the large
bottom compartment.  The top swinging tray is divided into eight
compartments; the lower one into seven compartments.

     The contents of the box are: two slotted screwdrivers; one
Phillips head screwdriver; one solder iron stand with sponge; one
cutting nipper; one wire stripper; one pliers; one spring clamp;
one tweezers; one solder sucker; three insulated handle hand 
tools; one plastic bodied hand tool with metal tip; one spool of
copper colored wire; and one soldering iron.

     Entry of the box and contents was attempted with each 
article separately classified.  Customs disagreed with this
approach and classified based on treatment of the box and 
contents as a set with essential character imparted by the plastic
tool box.  Classification of the box was placed at 
subheading 4202.99.0000, HTSUSA, which reads, in pertinent part:

                               -2-

4202      Trunks, suitcases, vanity cases, attache cases, 
     briefcases, school satchels, spectacle cases, 
          binocular cases, camera cases, musical instrument 
          cases, gun cases, holsters and similar containers;
               *     *     *
               Other:
                    *    *     *
4202.99.0000        Other

ISSUE:

     What is the proper classification of the tool kit under the
Harmonized Tariff Schedule of the Unites States Annotated?

LAW AND ANALYSIS:

     Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification shall be determined according to the
terms of the headings and any relevant section or chapter notes.
Where goods cannot be classified solely on the basis of GRI 1, 
and if the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.

     GRI 2(b) states in pertinent part, "The classification of
goods consisting of more than one material or substance shall be
according to the principles of rule 3."

     GRI 3 states, in pertinent part:

     When, by application of rule 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:

     (a)  The heading which provides the most specific 
     description shall be preferred to headings providing a more
     general description.  However, when two or more headings 
     each refer to ... part only of the items in a set put up for
     retail sale, those headings are to be regarded as equally
     specific in relation to those goods, even if one of them 
     gives a more complete or precise description of the goods.

Since there is no single tariff provision applicable to both the
tool box and its contents and they are instead provided for in
several headings of the HTSUSA, GRI 3(b) applies as follows:

     (b)   ... goods put up in sets for retail sale, which cannot
     be classified by reference to 3(a), shall be classified as 
     if they consisted of the material or component which gives
     them their essential character...

                               -3-

     The Explanatory Notes to the Harmonized Commodity 
Description and Coding System (EN's), which are the official
interpretation of the tariff at the international level, while 
not legally binding, facilitate classification under the HTSUSA 
by offering guidance in understanding the scope of the headings 
and GRI's.  EN X to GRI 3(b) (pg. 4), provides in part:

     (X)  For the purposes of this Rule, the term "goods put up 
     in sets for retail sale" shall be taken to mean goods which:

     (a)  consist of at least two different articles which are,
     prima facie, classifiable in different headings.  ...;

     (b)  consist of products or articles put up together to meet
     a particular need or carry out a specific activity; and

     (c)  are put up in a manner suitable for sale directly to
     users without repacking (e.g., in boxes or in cases or on
     boards).

     The tool kit at issue here satisfies the criteria of
paragraphs (a), (b) and (c).  At least two of the articles are
classifiable in different headings: the screwdrivers in Heading
8205, HTSUSA, Handtools..., and the solder in Heading 8311, 
HTSUSA, Wires...of a kind used for soldering.  The articles are
included in the kit for their utility in working on electrical
circuits and they are saleable directly to users in the plastic
tool box.

     Since the tool kit is a set and classification cannot be 
made pursuant to GRI 3(a), the essential character of the set 
must be determined in accordance with GRI 3(b).  Explanatory Note
VIII to GRI 3(b) (pg. 4) states that:

     The factor which determines essential character will 
     vary as between different kinds of goods.  It may, for
     example, be determined by the nature of the material or
     component, its bulk, quantity, weight or value, or by 
     the role of a constituent material in relation to the 
     use of the goods.

     After due consideration of the matter, it is the opinion of
this office that the plastic tool box imparts the essential
character of the tool kit.  It is the box which serves to 
organize and store all the other articles.  The box is the 
largest and heaviest component of the set, as well as the most
costly, satisfying the bulk, weight and value guidelines 
mentioned in Explanatory Note VIII to GRI 3(b).

     See for example HQ 082736 (March 20, 1990), wherein a 
knitting and crochet kit consisting of a quilted textile, fold-
over case fitted with various craft supplies was classified based
                               -4-

on a determination that the fold-over case imparted the essential
character.  See also HQ 951261 (May 11, 1992), where a plastic
sewing kit box with various sewing related articles was 
classified upon a determination the plastic box provided the
essential character.

     It is the determination of this office that the plastic tool
box is classifiable in Heading 4202, which reads, in pertinent
part, "Trunks, suitcases, vanity cases, attache cases, 
briefcases, school satchels, spectacle cases, binocular cases,
camera cases, musical instrument cases, gun cases, holsters and
similar containers."  See for example HQ 951404 (July 24, 1992)
classifying plastic vanity cases made to hold and organize 
personal quantities of make-up and related items and keep them
readily available for moving about with the case's owner in 
Heading 4202, HTSUSA.  The tool boxes are made to hold and 
organize a personal assortment of items related to electrical 
work and keep them readily available for moving about with the
box's owner.

HOLDING:

     The subject plastic tool boxes are classifiable in 
subheading 4202.99.0000, HTSUSA.  Such classification currently
carries a Column 1 rate of duty of 20% ad valorem.

     You are instructed to deny the protest in full.  A copy of
this ruling should be attached to Customs Form 19, Notice of
Action, furnished to the protestant.

                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division