HQ 082194: Metal tool chest and 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 082194

                                  November 20, 1989



          CLA-2:CO:R:C:G  082194  SR

          CATEGORY:  Classification

          TARIFF NO.:  9403.20.0030

          Ms. Lisa Bastante
          Test-Rite Products
          395 Allwood Road
          Clifton, NJ 07012

          RE: Metal tool chest and cabinet

          Dear Ms. Bastante:

               This is in reference to your letter dated January 22, 1988,
          requesting the tariff classification of a tool chest with a
          roller cabinet under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).  The country of origin is Taiwan.

          FACTS:

               The merchandise at issue consists of roller cabinets with
          tool chests stacked on top.  The importer has submitted pictures
          of different styles.  In both styles the tool chest is made of
          steel and has stacked drawers.  The lids on top are closed by
          means of a key operated lock or tension latches and a hasp for a
          padlock (on some models).  One of the tool chests has a removable
          storage tray which fits under the lid of the top piece.  The tool
          chests sit on cabinets which are seated on four casters.  The
          cabinets are made of steel and have hinged doors.  One cabinet
          contains a tool set of 281 pieces which appears to be of nominal
          value.

          ISSUE:

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



















                                        - 2 -

          LAW AND ANALYSIS:

               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.

               The tools that are contained in one of the models will also
          be included as part of the set.  They appear to be of nominal
          value and therefore do not equally merit consideration in the
          determination of which item imparts the essential character.






















                                        - 3 -


               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.

          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
          1cc:  Durant
          1cc:  Legal ref.