CLA-2-83:OT:RR:NC:N1:121
Mr. Kenneth G. Weigel
Alston & Bird LLP
The Atlantic Building
950 F Street, NW
Washington, DC 20004-1404
RE: The tariff classification of padlocks from China
Dear Mr. Weigel:
In your letter dated August 23, 2011, you requested a tariff classification ruling on behalf of Master Lock Company LLC. The submitted samples will be retained by this office.
The merchandise under consideration is three styles of padlocks made of base metal that are used primarily to secure lockers. Each padlock incorporates two locking mechanisms: a combination locking mechanism (not of cylinder or pin tumbler construction); and a key operated, cylinder, pin tumbler locking mechanism. Each padlock is imported in an individual cardboard box and does not include keys. Master keys that operate the cylinder locking mechanism will be imported and purchased separately. These padlocks will be sold to a variety of institutions and businesses, such as schools, gyms, etc. The institution/business will retain the master keys. The user of the lock (e.g. the student) will exclusively operate the combination locking mechanism and will not have access to the key. Both the submitted marketing literature and Master Lock’s website describe this merchandise as combination padlocks, with “key control for supervisory access” listed as one of several exclusive features.
Model number 2076 is described as the “SmoothSpin 2076 Series Combination Padlock.” It has a die-cast zinc body and hardened steel shackle to resist physical attack. The domed 40-number dial with large numbers and increments covers the entire front of the body. This model provides easy operation and is ideal for users with disabilities. The keyhole is located on the back of the body. Model 2076 measures 5.4 cm in width.
Model 1525 is described as a “General Security Combination Padlock.” It has a hardened steel shackle and a double-reinforced stainless steel case with cold-rolled steel construction that shields the locking mechanism from physical attack. The 40-number dial is located on the front of the body; the keyhole is located on the back. Model 1525 measures 4.75 cm in width.
Model 2010 is described as a “High Security Combination Padlock.” It has a dual ball bearing, deadbolt locking mechanism that resists hammering and prying; a hardened, boron alloy shackle that resists cutting and prying; and a reinforced, stainless steel outer case with a die-cast zinc inner case that protects the locking mechanism. The 40-number dial is located on the front of the body; the keyhole is located on the back. Model 2010 measures 5.55 cm in width.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, 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 may be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and GRIs.
GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. The subject padlocks are composite goods made up of different components (two different types of locking mechanisms) which are integrally attached to each other and classifiable in two different subheadings. Composite goods are classifiable according to GRI 3 of the Harmonized System. GRI 3(a) states that the heading which provides the most specific description is preferred, but that when two or more applicable headings refer to part only of composite goods, those headings are to be considered as equally specific when classifying the goods. GRI 3(b) states that composite goods are to be classified according to the component which gives them their essential character. The essential character of the subject padlocks is determined to be imparted by the combination locking mechanisms.
The applicable subheading for padlock models 2076, 1525 and 2010 will be 8301.10.4000, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…padlocks, not of cylinder or pin tumbler construction, over 3.8 cm but not over 6.4 cm in width. The rate of duty will be 3.8 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