CLA-2-83:OT:RR:NC:N1:121

Ms. Silke Rees
Master Lock Company
P.O. Box 927
137 W. Forest Hill Avenue
Oak Creek, WI 53154

RE: The tariff classification of a trailer lock from China

Dear Ms. Rees:

In your letter dated September 7, 2010, you requested a tariff classification ruling. The sample you provided will be retained by this office.

The merchandise under consideration is Item 2878DAT, Keyed Towing Security Trailer Coupler Latch Lock. It is a key operated padlock made of base metal with a plastic protective covering. It comes with two keys and is designed and marketed for use with trailers. The lock prevents the coupler latch from moving and fits most coupler latch widths of 7/8 inches. It works when the trailer is connected to the tow vehicle or when the trailer is unattached.

The applicable subheading for the trailer lock will be 8301.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for padlocks and locks (key, combination or electrically operated), of base metal, padlocks, of cylinder or pin tumbler construction, over 3.8 cm but not over 6.4 cm in width. The rate of duty will be 4.8 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division