The tariff classification of padlocks from Taiwan

N008831 April 3, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8301.10.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of padlocks from Taiwan Dear Mr. Crago: In your letter dated March 23, 2007, you requested a tariff classification ruling. The merchandise in question is three padlocks, item numbers W092KA02243, W032AA00283 and A032AA00302. Each has a zinc alloy body and measures 1-1/16 inch wide. They are designed for luggage security and consist of two separate locking mechanisms that can release the shackle independently of each other. Each contains four numerical code dials, which are used by the traveler to lock and unlock the luggage. In addition, each contains a cylinder lock located at the base, which opens with a key used by a Transportation Security Administration (TSA) screener or Customs and Border Protection (CBP) Officer. The locks are not sold with the keys. This office previously issued ruling number R03392, dated March 15, 2006, for item number W092KA02243. Classification in subheading 8301.10.2000, which covers padlocks not of cylinder or pin tumbler construction, was determined to be appropriate based on the information supplied to this office at the time. However, you have now supplied additional information, which is pertinent to the classification of this merchandise. You state in your letter that you believe the identifying characteristic of the lock is that of the combination mechanism, since this is the component that is utilized by the consumer/purchaser. It is determined by this office, however, that both the combination and the cylinder components are of equal importance and, therefore, neither component imparts the essential character to the lock. Per the Explanatory Notes (EN) to the General Rules for the Interpretation of the Harmonized System (GRI) 3(c), when goods cannot be classified based on GRI 3(a) or GRI 3(b), they will be classified in the heading that occurs last in numerical order among those of equal consideration. GRI 6(I) extends GRI 1-5 to cover classification at the subheading level. The applicable subheading for the base metal padlocks will be 8301.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for padlocks and locks (key, combination or electronically operated), of base metal…padlocks, of cylinder or pin tumbler construction, not over 3.8 cm in width. The rate of duty will be 6.1 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