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NY 866643

September 16, 1992

CLA-2-83:S:N:N1:113 866643


TARIFF NO.: 8301.20.0000

Mr. Fernando Beaudoin
Universal Boot
Sabodoin Enterprises, Inc.
915 Notre-Dame Street
Repentigny, Que., Canada J5Y 1C6

RE: The tariff classification of automobile immobilizers from Canada

Dear Mr. Beaudoin:

In your letter dated August 19, 1991, you requested a tariff classification ruling.

The merchandise is an automobile immobilizer, commonly known as a "French boot." Police in major metropolitan areas use the item to force parking violators to pay the fine before the car can be moved. Your literature indicates that an owner of a car may purchase one as a deterrent to theft. You have two models, made of aluminum alloy or steel: the "Universal" and the "Universal-3". The first is for autos, the second for trucks. In practice, the "boot" locks around the tire of the vehicle and is secured with a padlock.

The applicable subheading for the "boot" will be 8301.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for locks of a kind used on motor vehicles. The rate of duty will be 5.7% ad valorem.

Goods classifiable under subheading 8301.20.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.9% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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