A metal box with a hinged lid measuring 625(D) x 1210(W) x 645mm(H). Weight is approximately 60KG, colour is black and grey with the company logo on the front and sides It is designed for the purpose of securely storing tools and equipment. Construction is of steel – 2-5mm made by rolling, bending, cutting and welding. It features 2 5-lever locks to secure the lid closed. The lid has gas struts to hold it open. On the bottom of the box are mounting points to enable the box to be bolted to the floor of a vehicle.

BOX 1 Classification has been determined in accordance with the following:- General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 7326 - Other articles of iron or steel GIR 6 has been used to classify the goods to sub-heading 732690 – Other than forged or stamped, but not further worked; other than articles of iron or steel wire CN Code 73269098 – Other than elsewhere specified in this subheading TARIC code 7326909890 - Other than elsewhere specified in this subheading Harmonised Standard Explanatory Notes (HSENs) paragraph (3) to heading 7326 Considered trader’s suggested commodity code 94032080. Excluded from this code. HSEN to heading 9403 part (a) states that the heading does not cover travelling chests, trunks and the like, not having the character of furniture. The item subject to classification in this ruling is a box designed to store tools and other related items and has mountings enabling it to be secured to the floor of vans, trucks etc. The essential character is not that of furniture but of the constituent material which gives the product it’s strength, security and sturdiness. Paragraph (3) of HSENs to heading 7326 covers such articles.