The tariff classification of a valve lockout device from China

N058021 May 15, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Silke Rees Master Lock Company P.O. Box 927 137 W. Forest Hill Avenue Oak Creek, WI 53154 RE: The tariff classification of a valve lockout device from China Dear Ms. Rees: In your letter dated April 14, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The valve lockout device (Masterlock item 468L) is used to block access to a valve to ensure that the valve is not accidentally opened or closed. The device is designed to be secured by means of up to three ordinary padlocks. The padlocks are not sold or imported with the lockout device. The lockout device consists of a rigid plastic hinged hasp component that fits over the valve stem, a textile strap that wraps around the pipe and valve and interlocks with the hasp component, and a flexible integrated flap and pouch with zippered pocket. The flap and pouch are constructed of textile fabric that has been heavily coated with a visible layer of plastics on each side. This construction is considered to be of plastics for tariff classification purposes. The exterior of the flap and pouch is printed with instructions and warning signs. The lockout device requires the handle of the valve to be removed, eliminating the risk of valve reactivation by movement of the handle. The handle, as well as a wrench and other such tools, can be stored in the zippered pouch. The zipper tabs on the storage compartment can engage with the hasp component by means of a short plastic cord to prevent access to the contents of the pouch. The lockout device prevents inadvertent use of the valve, provides storage for the valve handle, provides protection to the valve site from dirt and debris, and provides a visual warning through color and external printing on the device. The sample is being returned as you requested. The applicable subheading for the valve lockout device will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division