816796 81 Ruling Active

The tariff classification of a trailer hitch coupler lock from Canada.

Issued December 1, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8590

Headings: 7326

Product description

The item is the U-Lokit Trailer Hitch Coupler Lock. It is made of steel and includes two side arms, one cross bar, one center crowned insert plug and two rivets. It is used to discourage theft and unauthorized use of trailers of which there are many types. The product is not actually a part of a trailer but rather an accessory.

CBP rationale

The applicable subheading for the trailer hitch coupler lock will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY 816796 December 1, 1995 CLA-2-73:RR:NC:GI:115 816796 CATEGORY: Classification TARIFF NO.: 7326.90.8590 Mr. J.S. Dixon P.O. Box 155 Brant, Alberta, Canada TOL OLO RE: The tariff classification of a trailer hitch coupler lock from Canada. Dear Mr. Dixon: In your letter dated November 6, 1995, you requested a tariff classification ruling. The item is the U-Lokit Trailer Hitch Coupler Lock. It is made of steel and includes two side arms, one cross bar, one center crowned insert plug and two rivets. It is used to discourage theft and unauthorized use of trailers of which there are many types. The product is not actually a part of a trailer but rather an accessory. The applicable subheading for the trailer hitch coupler lock will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 1.7% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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