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Ruling C-2021-001860

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&&The product under review is the Waterloo Toolbox P/N PP-1406BK. This is a 14” black polypropylene (plastic) toolbox, which has a pull out organizer tray and a metal latch for locking it. It is designed for carrying and storing tools. The dimension are: 14” Long, 7” Deep and 5 ½ High.

Phân loại mã HS

3926.90.99.90

Lý giải của CBSA

&&In your request for an Advance Ruling you proposed tariff classification under Heading 3926. This tariff classification Heading is correct.&&&&Heading 39.26 covers “Other articles of plastics and articles of other materials of headings 39.01 to 39.14.” The Explanatory Note to Heading 39.26 includes “(10) 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).” The exclusionary Explanatory Note to heading 42.02 states that “the heading does not cover: (f) 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).”&&&&Neither the interior of the tool box nor the tray is specifically shaped or fitted to hold particular tools. Thus, the Waterloo Toolbox P/N PP-1406BK meets the criteria of Heading 39.26.

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