CLA-2-83:RR:NC:MM:113 B86334

Ms. Wynelle Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, OH 43697-0795

RE: The tariff classification of automobile locks from the United Kingdom

Dear Ms. Spurgeon:

In your letter dated June 2, 1997, on behalf of Preston International, Inc., you requested a tariff classification ruling.

The merchandise is the Crocodile Lock. The item is a 7 x 19 stranded steel cable attached to a locking device that is designed to be inserted into the car's cassette stereo. The cable loops through the steering wheel spokes, and the Crocodile Lock is inserted into the cassette slot. When the key is turned, teeth inside the lock are engaged to hold it firmly in the slot. This both secures the stereo, and immobilizes the wheel. The locking device consists of a plastic housing with plastic retractable teeth and a base metal, key-operated, cylinder lock.

The applicable subheading for the Crocodile Lock will be 8301.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for padlocks and locks (key, combination or electrically operated) of base metal, locks of a kind used on motor vehicles, other. The rate of duty will be 5.7 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,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division