The tariff classification of a lockshield from Australiaand/or Bulgaria

NY 869963 January 16, 1992 CLA-2-87:S:N:N1:101-869963 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Mr. James R. Fuller Steadfast Corporation 229 Marginal Street Chelsea, MA 02150 RE: The tariff classification of a lockshield from Australia and/or Bulgaria Dear Mr. Fuller: In your letter dated December 12, 1991 you requested a tariff classification ruling. You have submitted descriptive literature. The imported product is an automobile steering lock lockshield that is made of hardened steel. The device is a cylindrical shaped housing which has on its head a disc with a slot in it which can turn freely and is held in place by the housing. The lockshield is secured to the automobile's ignition casing with bolts which, when tightened to the correct torque, are designed so that their heads break off. This prevents tampering with the ignition lock cylinder and hinders a possible theft of the motor vehicle. The vehicle owner inserts the original ignition key through the slot in the disc and activates the car as normal. Once installed, the lockshield becomes a permanent fixture of the vehicle. The applicable subheading for the ignition steering lock lockshield will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. Articles classifiable under subheading 8708.99.5085, HTS, which are products of Bulgaria are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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, Jean F. Maguire Area Director New York Seaport