OT:RR:CTF:CPMMA H340174 NAH
Scott Lindsey
Sysco
1390 Enclave Pkwy
Houston, TX 77077
RE: Revocation of NY N327317; The tariff classification of aluminum locking brackets from
China.
Dear Mr. Lindsey,
This letter is in reference to New York Ruling Letter (NY) N327317, issued to you on
July 28, 2022. The ruling concerned the tariff classification of aluminum locking brackets from
China under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N327317,
U.S. Customs and Border Protection (CBP) classified the aluminum locking brackets under
heading 8301, HTSUS, as “[p]adlocks and locks (key, combination or electrically operated), of
base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of
any of the foregoing articles, of base metal.” After reviewing NY N327317, CBP has
determined that the classifications therein are incorrect. For the reasons set forth below, CBP
hereby revokes NY N327317.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended
by section 623 of Title VI, notice proposing to revoke NY N327317 was published on January
8, 2025, in Volume 59, Number 2, of the Customs Bulletin. No comments were received in
response to that notice.
FACTS:
The aluminum locking brackets were described in NY N327317 as follows:
The merchandise under consideration is two styles of wall mounted aluminum locking brackets
(product numbers 100122 and 100123). Both styles are identical except that product number 100122
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is mounted using adhesive tape and product number 100123 is mounted using mounting screws.
Each locking bracket is designed to mount and secure soap/shampoo dispenser bottles in hotel
bathroom areas. Once mounted, the mechanical locking lid is closed over a specially designed
soap/shampoo bottle, securing the bottle in place. Hotel personnel can access the bottle to replace
or refill it by unlocking the bracket with the included specially designed keys.
ISSUE:
Whether the subject aluminum locking brackets are classified under heading 8301,
HTSUS, or under heading 8302, HTSUS.
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be determined according to the
terms of the headings of the tariff schedule and any relative section or chapter notes. In the event
that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal
notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a
heading shall be determined according to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above rules, on the understanding that only
subheadings at the same level are comparable.
The 2024 HTSUS headings under consideration are as follows:
8301 Padlocks and locks (key, combination or electrically operated), of base metal;
clasps and frames with clasps, incorporating locks, of base metal; keys and parts
of any of the foregoing articles, of base metal:
8301.40 Other locks:
8301.40.60 Other:
8301.40.60 Other.
…
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors,
staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the
like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with
mountings of base metal; automatic door closers of base metal; and base metal
parts thereof:
8302.50.00 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs)
constitute the official interpretation of the Harmonized System at the international level. While
neither legally binding nor dispositive, the ENs provide a commentary on the scope of each
heading of the HTSUS and are generally indicative of the proper interpretation of the headings.
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It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the
HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 83.01 states in pertinent part:
This heading covers fastening devices operated by a key (e.g., locks of the cylinder, lever, tumbler
or Bramah types) or controlled by a combination of letters or figures (combination locks).
It also includes electrically operated locks (e.g., for street doors of blocks of flats or for lift doors).
These locks may be operated, e.g., by insertion of a magnetic card, by entering the combination
data on an electronic keyboard, or by radio wave signal.
The heading therefore covers, inter alia :
(A) Padlocks of all types for doors, trunks, chests, bags, cycles, etc., including key‑operated
locking hasps.
(B) Locks for doors or gates, letter boxes, safes, boxes or caskets, furniture, pianos, trunks, suit-
cases, handbags, dispatch-cases, etc., for automobiles, railway-rolling-stock, tramcars, etc., for
lifts, shutters, sliding doors, etc.
(C) Clasps and frames with clasps, incorporating locks.
The heading also covers :
(1) Base metal parts of the articles mentioned above clearly recognisable as such (e.g., cases,
bolts, striking plates and sockets, thread escutcheons, face‑plates, wards, mechanisms and cylinder
barrels).
(2) Base metal keys for the articles mentioned above, finished or not (including roughly cast,
forged or stamped blanks).
The heading also includes special railway coach compartment keys, skeleton keys, etc.
The heading does not, however, include simple latches or bolts, etc. (heading 83.02), nor fasteners
and clasps (not key or combination operated) for handbags, brief‑cases, executive‑cases, etc.
(heading 83.08)
EN 83.02 states in pertinent part:
This heading covers general purpose classes of base metal accessory fittings and mountings, such
as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general
classes remain in this heading even if they are designed for particular uses (e.g., door handles or
hinges for automobiles). The heading does not, however, extend to goods forming an essential part
of the structure of the article, such as window frames or swivel devices for revolving chairs.
The heading covers :
...
(G) Hat‑racks, hat‑pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat
racks, towel racks, dish‑cloth racks, brush racks, key racks.
* * * * *
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Pursuant to GRI 1, CBP must consider the appropriate heading for the merchandise
before considering any subheadings. The two styles of wall mounted aluminum locking brackets
at issue were classified under heading 8301, HTSUS, as “[p]adlocks and locks (key, combination
or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of
base metal; keys and parts of any of the foregoing articles, of base metal.”
In Home Depot United States, Inc. v. United States (Home Depot), the Court of
International Trade (CIT) examined heading 8301, HTSUS. 435 F. Supp. 3d 1311 (Ct. Int’l
Trade 2020). The CIT determined the definition for a “lock” is “a device for securing a door,
gate, lid, drawer, or the like in position when closed, consisting of a bolt or system of bolts
propelled and withdrawn by a mechanism operated by a key, dial, etc.” Id. at 1311 (citing
Dictionary.com, http://www.dictionary.com/browse/lock?s=t (last visited Sept. 14, 2017)).
Further, the CIT determined “‘key-operated’ lock” indicated “that a key performs a function, or
produces an appropriate effect of locking or unlocking the device.” Id. at 1313. With that in
mind we turn to the subject merchandise.
The subject merchandise (product numbers 100122 and 100123) are identical except that
product number 100122 is mounted using adhesive tape and product number 100123 is mounted
using screws. Each bracket is designed to mount and secure a full-size soap/shampoo bottle on a
wall in a hotel bathroom area. Hotel personnel can access the bottle to replace or refill it by
opening the bracket with the included “key”. The subject merchandise is clearly not a
combination or electrically operated lock. The locking mechanism is a simple plate of metal that
functions as a lid over a small metal box. The lid has a “tab” on the end that slots into a
preformed slot/hole, in the box, to close the box. Further, the lock mechanism does not contain
tumblers, cylinders, pins, levers, or any other of the myriad parts that are generally found in a
mechanical lock. On first brush, the merchandise would appear to be a perfect fit for heading
8301, HTSUS, per the definitions provided by Home Depot, however, the securing mechanism
and “key” are not traditional locks and keys and must be further examined.
The “key” is merely a specifically formed piece of iron that can push the tab out of the
slot to open the metal box. The “key” does perform a function, to push the tab out of the slot,
that has the appropriate effect of unlocking the device per the definition found in Home Depot.
See 435 F. Supp. 3d at 1313. However, the lock mechanism does not meet the definition
provided in Home Depot. See id. at 1311. The locking mechanism is very simple, it does
fasten/lock, but it does not contain “a bolt or system of bolts propelled and withdrawn by a
mechanism operated by a key.” In fact, the locking mechanism is more similar to a simple latch
than to an actual lock, which are designed to be precise and complicated structures that may only
open when a specific structure or design is introduced to it. This conclusion is reinforced by the
simplicity of the “key” in the subject merchandise. While the key meets the Home Depot
definition, the key is so simple and easily substituted for any other item, that can push the tab out
of the slot and produce the same unlocking effect, that it further highlights the subject
merchandise is not a traditional lock. The locking mechanism of the aluminum locking brackets
is a formed piece of metal that slots into a slot/groove formed to accept it and is released almost
as simply as it locks. It is a simple latch that is explicitly precluded from heading 8301, HTSUS,
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per the direction of EN 83.01, “the heading does not, however, include simple latches or bolts,
etc. (heading 83.02).”
Turning to heading 8302, HTSUS, the CIT carefully examined the heading in Moen Inc.
v. United States (Moen). 294 F. Supp. 3d 1337 (Ct. Int’l Trade 2018). The CIT explicitly
determined that heading 8302, HTSUS, “encompasses objects made of base metal that are
affixed to a wall and are used to hang, hold, or support other items.” Moen, 294 F. Supp. 3d at
1343. The subject merchandise is made of base metal, designed to be affixed to a wall with
adhesive tape or screw, and is used to hang, hold, or support a shampoo or other bottle. Further,
CBP now considers the subject merchandise to be more similar to other articles that can securely
contain and hang other items. See Headquarters Ruling Letter (HQ) H280671, dated August 16,
2017 (classifying two shaft supports and an operating lever which hang and lock an automatic
hopper door closed of a rail car under heading 8302, HTSUS); HQ H076723, dated November
24, 2010 (classifying fittings for sailboats such as self-locking shackles under heading 8302,
HTSUS); and HQ 962366, dated July 12, 1999 (applying the principals of ejusdem generis to
classify a steel rack for hanging sheets and other oversized documents under heading 8302,
HTSUS). As such, the aluminum locking brackets are properly classified under heading 8302,
HTSUS. Finally, as directed by GRI 6, an examination of the subheadings reveals the
appropriate classification is under subheading 8302.50.00, HTSUS, as a similar fixture for the
hanging of items.
HOLDING:
By application of GRIs 1 and 6, the subject aluminum locking brackets are classified in
heading 8302, HTSUS, specifically in subheading 8302.50.00, HTSUS, as “Base metal
mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds,
coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets
and similar fixtures; castors with mountings of base metal; automatic door closers of base metal;
and base metal parts thereof: Hat-racks, hat pegs, brackets and similar fixtures, and parts
thereof.” The 2024 column one, general rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China
classified under subheading 8302.50, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty. At the time of importation, you must report the
Chapter 99 subheading, i.e., 9903.88.03, HTSUS, in addition to subheading 8302.50.00, HTSUS,
listed above.
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 at https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
NY N327317, dated July 28, 2022, is hereby revoked.
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In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after
its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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