CLA-2-73:OT:RR:NC:N1:113
Ms. Connie Freeman
Joseph Bonvissuto, Inc.
DBA Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of a lock box made in China
Dear Ms. Freeman:
In your letter dated July 3, 2008, on behalf of Brooking Industries, you requested a tariff classification ruling. A sample of the lock box was submitted for our review and will be returned to you.
The merchandise is a steel lock box that will be kept in the home on a shelf to store cash, documents or weapons. The lock box has a round key lock and a roll-out shelf. The sample you provided measures 13 inches long by 9 inches wide by 7.25 inches high. You suggest classification of the lock box under tariff heading 8303 which provides for armored or reinforced safes, strong boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, and parts thereof, of base metal. However, since the lock box does not offer reasonable protection against fire and its sides are not reinforced or armored in any manner, classification under heading 8303 is precluded.
The applicable subheading for the lock box will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division