The tariff classification of a transom saver with propeller lock from China

NY L83260 March 15, 2005 CLA-2-83:RR:NC:N1:121 L83260 CATEGORY: Classification TARIFF NO.: 8301.40.6060 Ellen Menendez Schell Beijing Trade, LLC 323 Washington Street Hoboken, NJ 07030 RE: The tariff classification of a transom saver with propeller lock from China Dear Ms. Shell In your letter dated March 3, 2005, you requested a tariff classification ruling. The submitted sample is a transom saver with an attached propeller lock. This item is used during transportation of boats via trailer. The transom saver supports the boat’s transom and the attached propeller lock prevents theft of the propeller while the boat is loaded on the trailer. The transom saver is aluminum with pivoting feet to fit all engine sizes. It has rubber shock-absorbing cushions and a rubber strap for attachment to the engine. The attached propeller lock is a hardened steel bar coated in vinyl that telescopes and swivels for an adjustable fit. It features a chrome-plated zinc die-cast lock tumbler with a plastic end cap and two keys. The applicable subheading for the transom saver with attached propeller lock will be 8301.40.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for padlocks and locks (key, combination or electrically operated), of base metal…other locks, other, other. The rate of duty will be 5.7%. 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