CLA-2-73:OT:RR:NC:N1:113
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc. One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification of handcuffs from Taiwan
Dear Ms. Taeger:
In your letter dated July 5, 2011, on behalf of Master Cutlery, Inc., you requested a tariff classification ruling. A sample of the subject handcuffs was submitted for our review.
The merchandise under consideration is identified as handcuffs, model number MT-S4508DL. You stated in your letter that “The handcuffs are made of nickel plated carbon steel and are used by law enforcement officers…The handcuffs are opened with a key which is attached to the handcuffs for shipping purposes via a small keyring.”
You proposed classification for the handcuffs under consideration in heading 8301, Harmonized Tariff Schedule of the United States (HTSUS). The National Import Specialist that handles heading 8301, HTSUS, stated that “Per HQ 041381 dated September 4, 1975, handcuffs are not classified as locks of heading 8301, HTSUS.” Therefore, the handcuffs in question are classified under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the handcuffs will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Duty rates 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division