Judging by the color, it might be one of their military issues, but the tray inside is a homemade wooden one. Box is very similar to the Park and Kennedy that I have of the same design.
Never seen one before, or at least in good enough condition to be able to read their stamping on the lip of the lid flap. The old lock that's rusted beyond salvaging on the far handleis pretty cool too.
DM&FS
That's pretty cool. I can still remember the first of that design that I saw, in my early 20s. Elegant simplicity.
A google search turned up a 1909 catalog, so they were around at least that long, if not longer. I saw a Worthpoint for a dark red box like yours. It appears that they were hardware, cabinet and tinware manufacturers. Could this box be a wartime only product? This Worthpoint calls it Engineer/Signal Corps toolbox.
http://www.worthpoint.com/worthopedia/wwii-signal-corps-engineers-tool-box-ch-77-and (http://www.worthpoint.com/worthopedia/wwii-signal-corps-engineers-tool-box-ch-77-and)