CLA-2-87:S:N:N1:101-869963
Mr. James R. Fuller
Steadfast Corporation
229 Marginal Street
Chelsea, MA 02150
RE: The tariff classification of a lockshield from Australia
and/or Bulgaria
Dear Mr. Fuller:
In your letter dated December 12, 1991 you requested a
tariff classification ruling. You have submitted descriptive
literature.
The imported product is an automobile steering lock
lockshield that is made of hardened steel. The device is a
cylindrical shaped housing which has on its head a disc with a
slot in it which can turn freely and is held in place by the
housing. The lockshield is secured to the automobile's ignition
casing with bolts which, when tightened to the correct torque,
are designed so that their heads break off. This prevents
tampering with the ignition lock cylinder and hinders a possible
theft of the motor vehicle. The vehicle owner inserts the
original ignition key through the slot in the disc and activates
the car as normal. Once installed, the lockshield becomes a
permanent fixture of the vehicle.
The applicable subheading for the ignition steering lock
lockshield will be 8708.99.5085, Harmonized Tariff Schedule of
the United States (HTS), which provides for other parts and
accessories of motor vehicles. The rate of duty will be 3.1
percent ad valorem.
Articles classifiable under subheading 8708.99.5085, HTS,
which are products of Bulgaria are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport