&&This product is a grey and blue plastic tool box measuring 20"L x 9"W x 10"H. It is not fitted to contain any tool in particular. The handle is attached to the centre of the lid and is surrounded by 15 small compartments to hold items such as nails, screws etc. These compartments have a separate clear lid. The main lid has two blue plastic fasteners on the front and there is a removable storage tray on the inside.

Phân loại mã HS

3926.90.99.90

Lý giải của CBSA

&&You have suggested this product be classified 4202.99.90.00. Explanatory Note exclusion (f) to heading 42.02 of the Customs Tariff reads, "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)". This tool box meets this definition and is therefore excluded from heading 42.02.&&The inclusionary Explanatory Note (10) to heading 39.26 of the Customs Tariff reads, "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)".&&

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