CLA-2-83:OT:RR:NC:N1:121
Ms. Silke Rees
Master Lock Company
P.O. Box 927
137 W. Forest Hill Avenue
Oak Creek, WI 53154
RE: The tariff classification of an incomplete padlock from China
Dear Ms. Rees:
In your letter dated April 26, 2013, you requested a tariff classification ruling.
The merchandise under consideration is an incomplete padlock, item number 2076, measuring 54 mm in width.
In its completed state, item 2076 comprises dual locking mechanisms. It is primarily sold as a combination padlock that can be used in an institutional setting, such as a school. In addition to the combination locking mechanism, it also contains a keyed cylinder locking mechanism. These padlocks are keyed identically, enabling a supervisor to open any lock.
In its imported condition, item 2076 comprises a body, a shackle and a combination locking mechanism. It does not include the cylinder locking mechanism when imported; however the combination locking mechanism is fully functional.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.
GRI 2 (a) provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that it has the essential character of the complete or finished article. CBP has consistently interpreted the term, “essential character,” to mean the attribute that serves to distinguish what an article is; that which is indispensable to the structure, core or condition of the good; the aggregate of distinctive component parts that establishes the identity of an article as what it is, its very essence.
In its condition as imported, the instant article comprises a body, a shackle and a combination locking mechanism. Based on the above interpretation of the term “essential character” in GRI 2(a), the instant article will be properly classified as a padlock under subheading 8301.10, HTSUS, since it has the essential character of the complete or finished lock.
You note that in NY N134658, dated December 17, 2010, CBP classified a lock body and shackle assembly in subheading 8301.60, HTSUS, which provides for base metal lock parts. The crucial distinction between the two articles is that the instant article comprises the combination locking mechanism.
The applicable subheading for the incomplete padlock measuring 54 mm in width will be 8301.10.4000, HTSUS, which provides for padlocks and locks (key, combination or electrically operated), of base metal…padlocks, not of cylinder or pin tumbler construction, over 3.8 cm but not over 6.4 cm in width. The rate of duty will be 3.8 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,
Thomas J. Russo
Director
National Commodity Specialist Division