CLA-2-83:RR:NC:GI:113 A84508

Mr. Paul F. Heiss
IBCC
6310 N. Port Washington Road
Milwaukee, Wisconsin 53217

RE: The tariff classification of a coupler lock from Taiwan

Dear Mr. Heiss:

In your letter dated June 4, 1996, you requested a tariff classification ruling.

The merchandise is the Gorilla Guard Coupler Lock used on trailers to prevent unauthorized tow-away. The lock is made of die cast zinc. The lock covers the coupler of a trailer with a housing. A pin tumber, key-operated lock extends below the housing. The lock is 8.2 cm in length at its longest point, and 10 cm wide at its widest point. Research has shown that such locks are commercially known and sold as padlocks.

The applicable subheading for the coupler lock will be 8301.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for padlocks, of base metal, of cylinder or pin tumbler construction, over 6.4 cm in width. The duty rate will be 4.2 percent 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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division