CLA-2-83:OT:RR:E:NC:N1:121
Ms. Anita F. Cates-Reyes
Cates-Reyes Enterprises
8840 E. Foxhollow Drive
Anaheim Hills, CA 92808-1671
RE: The tariff classification of an electronic lock from Norway and China
Dear Ms. Cates-Reyes:
In your letter dated September 8, 2008, on behalf of VingCard dba ASSA Abloy Hospitality, Inc., you requested a tariff classification ruling.
The merchandise under consideration is the Classic E-Lock. It consists of a lock control unit (LCU) having read/write capabilities, a microcontroller, RAM, LED for user interface, etc.; lock hardware that includes a mechanical locking device and decorative trim; a motor driver that senses the status of different lock elements and reports them to the LCU; and a user interface in the form of LEDs. It is typically used in hotels for access to rooms, corridors, swimming pools, parking garages, etc. The Classic E-Lock is designed as part of a system that provides hotels with a complete security and keycard management system. According to the literature you submitted, the reader reads access information that is encrypted and encoded on a key card and forwards it to the LCU. Once received, the microcontroller within the LCU makes the following determinations: to allow or deny access; to transmit, rewrite, record or encrypt information; and which type of LED lights to display or buzzer noises to sound.
You indicate that the Classic E-Lock should be classified in subheading 8471.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), because you believe it meets the definition of Legal Note 5(B) to chapter 84 and because it is part of a complex access control system, without which it cannot function. We disagree with your conclusion. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). Per EN 83.01, heading 8301 “includes electrically operated locks (e.g. for street doors of blocks of flats or for lift doors). These locks may be operated, e.g. by insertion of a magnetic card, by entering the combination data on an electronic keyboard, or by radio wave signal.” Section XV, note 2(c) states that goods of heading 8301 are “parts of general use.” Section XVI, note 1(g) states that “parts of general use” are excluded from classification within section XVI. Consequently, the Classic e-Lock is a lock of heading 8301 and a “part of general use” that is precluded from classification in heading 8471.
The applicable subheading for the Classic E-Lock will be 8301.40.6030, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…other locks, other, door locks, locksets and other locks suitable for use with interior or exterior doors (except garage, overhead or sliding doors). The rate of duty will be 5.7 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division