United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY R04592 - NY R04649 > NY R04629

Previous Ruling Next Ruling
NY R04629

August 23, 2006

CLA-2-83:RR:E:NC:N1:121 R04629


TARIFF NO.: 8301.40.6060; 8301.70.0000

Ms. Roxane J. Peiffer
Norman G. Jensen Inc.
3050 Metro Dr. #300
Minneapolis, MN 55425

RE: The tariff classification of a freezer lock and key from China

Dear Ms. Peiffer:

In your letter dated August 15, 2006, you requested a tariff classification ruling.

The first item is a key operated lock that is designed and used specifically for a freezer. It consists of a stainless steel head, a zinc alloy cylinder and lever, and plastic filler. Its purpose is to prevent children from opening a freezer door. The second item is a key that is used specifically for the freezer lock. It is made of zinc alloy with a nickel-plated finish. You indicate that the lock and key may be imported both separately and together.

Your letter indicates that since these locks and keys are designed and used specifically for freezers, they should be classified in heading 8418 of the Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees. Note 2 to Section XV defines the expression “parts of general use” as used in the tariff. Note 2(c) indicates that articles of heading 8301 (locks and keys) are included within this definition. As such, goods that fall within heading 8301 are classified within this heading regardless of whether they may also be covered by another heading in the tariff. Additionally, Note 1(g) to Section XVI excludes parts of general use from classification within the provisions of Section XVI.

The applicable subheading for the base metal lock imported alone or imported together with its keys will be 8301.40.6060, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metalother locks, other, other. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the keys imported separately will be 8301.70.0000, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metalkeys presented separately. The rate of duty will be 4.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: