CLA-2-85:RR:NC:MM:101 L81727

Ms. Claudia R. Nace – Finance Director
Blockit & Lockit Systems
2271 Eldorado Drive
Billings, Montana 59102

RE: The tariff classification of “The Wrap” from China

Dear Ms. Nace:

In your letter dated December 29, 2004 you requested a tariff classification ruling.

You submitted a sample of “The Wrap” – a vehicle security system. You state that this item is made of Polycarbonate (plastic) reinforced with metal inserts and electronics and is approximately 90% plastic and 10% steel. The electronics is composed of lights, siren, and remote control. The purpose of “The Wrap” is to prevent a motor vehicle from being stolen. It is placed over and grips the steering wheel; the arm prevents an individual from turning the wheel and the lights warn that the system is armed and the siren will sound if disturbed. It also has a remote for ease of use.

The applicable subheading for the “The Wrap” will be 8512.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Sound signaling equipment…Other. The rate of duty will be 2.5% ad valorem.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division