The tariff classification of a storage security container from China

N132578 December 14, 2010 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 storage security container from China Dear Ms. Rees: In your letter dated November 8, 2010, you requested a tariff classification ruling. The sample provided with your letter is identified as a storage security container, Master Lock Item 109382. The security box is composed of molded plastics with a metal frame and foam liner. It is a single compartment box that is not specially shaped or fitted for any particular items. It will be marketed as a portable security container for small valuables such as cash, credit cards, jewelry, passports, cameras, cell phones and MP3 players. The lid is secured though a combination lock built into the base of the box. A cable that is permanently attached to the box and that secures into the combination lock can be used to secure the box to other articles. The box is oval and measures 9 inches in length by 5 inches in width by 1 ½ inches in height. As you requested, the sample will be returned. You suggest classification in heading 8301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for padlocks of base metal. However, the combination lock/cable component is not portable or detachable. It is connected to, and is subsidiary to, the security container. It is the molded plastic security container that imparts the essential character of the product. The applicable subheading for the storage security container will be 3926.90.9980, 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