235638

This is a black plastic tool box that is 55.9 centimetres (22 inches) long and has a handle on the lid. The box includes two plastic fasteners on the front and transparent plastic storage compartments (one removable and two fixed) on the lid to hold small items like nails, screws, etc. There is also a removable tray inside. This plastic box is not designed to hold any tool in particular.

Explanatory Note exclusion (f) to heading 42.02 of the Harmonized System excludes “tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (generally, heading 39.26 or 73.26)” from that heading. Explanatory note (10) to heading 39.26 includes “tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02)”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the plastic tool box is classified under classification number 3926.90.90.99 of the Customs Tariff.