The tariff classification of a Toylok from China

N034865 August 26, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Gary J. Wieckowski Cequent Towing Products 47774 Anchor Court West Plymouth, MI 48170 RE: The tariff classification of a Toylok from China Dear Mr. Wieckowski: In your undated letter received in this office on August 5, 2008 you requested a tariff classification ruling. The Toylok Model #TL1020 is a retractable cable that allows the user to secure valuable personal property. The user can lock up motorcycles, portable tools, camping gear and much more in order to prevent theft. The cable is looped through the valuables and secured at the specially designed end with a padlock (not included). The Toylok is imported together with its mounting hardware. The Toylok features a steel cable and winding mechanism housed in a steel welded shell. The 18 foot long cable is composed of steel wire coated with a clear PVC coating. When the user is ready to unlock his valuables, the lock is removed and the cable given a tug. The steel cable self-retracts into the housing. The device utilizes an internal ratchet mechanism to wind up the cable. The spool has an internal flat coil spring to aid in the winding process. With your request, you submitted two samples, i.e. a box containing the Toylok Model #TL1020 together with its mounting hardware and a separate box contained Toylok Universal Pick-Up Stake Pocket Mount Model #TL003. As per a telephone conversation with a member of my staff, you have confirmed that you are seeking a ruling on the Toylok Model #TL1020 only. Samples are being returned to your office. The applicable subheading for the Toylok will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; and parts thereof: Other machines and mechanical appliances: Other: Other…Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division