CLA-2-83:S:N:N1:113 879479
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of steering wheel locks from Taiwan
Dear Ms. Bonace:
In your letter dated October 15, 1992, you requested a tariff
classification ruling.
The merchandise is "The Cop" Automotive Steering Wheel Lock. The lock
is a bar with attached angle hooks that fit around a steering wheel. The
body of the lock will extend beyond the circumference of the wheel to
prevent its movement. The auto cannot be driven, since the bar will hit the
glass, doorpost, door or seat when the wheel is turned. The lock itself is
engaged and disengaged with a key.
The applicable subheading for the steering wheel lock will be
8301.20.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for locks of a kind used on motor vehicles. The rate of duty will
be 5.7 percent ad valorem.
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