CLA-2-83:RR:NC:MM:113 B89578

Ms. Debbie Mayorga
Harris Hardware Sales Corporation
4 Harbor Park Drive
Port Washington, NY 11050

RE: The tariff classification of locking handle for a cabinet from Taiwan

Dear Ms. Mayorga:

In your letter dated September 12, 1997, you requested a tariff classification ruling.

The merchandise is the IP238-PC locking handle. The handle is designed to be used on a metal storage cabinet. It is a lever handle with a built-in, key-operated lock cylinder. The locking handle comes with a detachable cam. The handle is made of Zamac, an alloy of zinc, and the cam and its related lock parts are made primarily of steel.

The applicable subheading for the locking handle will be 8301.30.0060, Harmonized Tariff Schedule of the United States (HTS), which provides forlocks of a kind used for furniture, cam locks and other locks suitable for use with chests, drawers and similar items. 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
Director
National Commodity
Specialist Division