## Common ground
All options describe tool boxes or cases categorized by their primary material.
## Options at a glance
**3926.90 – Plastic material**
- **Defining trait:** Constructed primarily from plastic, often lightweight and resistant to moisture.
- **Typical examples:** Hard-shell plastic storage cases, portable tool bins.
- **Best fit when:** The box is made of molded or extruded plastic, not reinforced with metal or wood.
**4202.1X – Leather or composite materials**
- **Defining trait:** Made from leather, composition leather, or covered with textiles, plastics, or paperboard; often flexible or soft-sided.
- **Typical examples:** Soft tool roll, leather-covered case with fabric lining.
- **Best fit when:** The outer layer is leather-like or textile-based, even if reinforced internally.
**4420.90 – Wood, marquetry, or inlaid wood**
- **Defining trait:** Made of solid wood, veneer, or decorative wood inlays; typically heavier and more ornamental.
- **Typical examples:** Wooden tool chest with dovetail joints, inlaid storage box.
- **Best fit when:** The main structural material is wood, even if partially covered.
**4421.9X – Wood (general)**
- **Defining trait:** Made of wood, regardless of finish or covering; includes simple wooden boxes.
- **Typical examples:** Basic wooden toolbox, hand-carved storage box.
- **Best fit when:** The product is primarily wooden without significant non-wood coverings.
**7326.90 – Iron or steel**
- **Defining trait:** Made of iron or steel; usually heavy-duty and durable.
- **Typical examples:** Steel tool cabinet, industrial rolling toolbox.
- **Best fit when:** The box is made of metal with a metallic appearance and structural role.
## Key differences
| Option | Material Type | Weight & Durability | Common Use Case | Surface Finish |
|-------|----------------|------------------------|------------------|----------------|
| 3926.90 | Plastic | Light, impact-resistant | Portable, workshop use | Smooth, molded |
| 4202.1X | Leather/textile | Medium, flexible | Mobile tool carriers | Soft, layered |
| 4420.90 | Wood/inlaid | Heavy, decorative | Craft or vintage storage | Polished, inlaid |
| 4421.9X | Wood (general) | Heavy, solid | Basic storage | Raw or painted |
| 7326.90 | Iron/steel | Very heavy, rugged | Industrial, long-term use | Metallic, painted |
## How to choose
- Is the box primarily made of plastic? → 3926.90
- Is it covered in leather, fabric, or paperboard? → 4202.1X
- Is wood the main material with visible grain or inlays? → 4420.90
- Is it solid wood without significant coverings? → 4421.9X
- Is it made of iron or steel, especially heavy or industrial? → 7326.90
## Overlaps & pitfalls
- **Overlap:** A wooden box with a plastic lining may fit both 4420.90 and 3926.90 if the plastic is internal.
- **Pitfall:** "Covered with" materials (e.g., paperboard) in 4202.1X can mislead—only applies if the outer layer dominates.
- **Priority:** Use the **main structural material** as the deciding factor. If unsure, prioritize the material that defines the box’s form and function