The tariff classification of a car rack box from Germany and a car rack box key lock from Belgium

NY A82373 May 24, 1996 CLA-2-42:RR:NC:MA:101 A82373 CATEGORY: Classification TARIFF NO.: 4202.12.2025; 8301.40.3000 Ms. Jane E. Viens FRITZ COMPANIES, INC. 3850 Nome Street, Unit J Denver, CO 80239 RE: The tariff classification of a car rack box from Germany and a car rack box key lock from Belgium Dear Ms. Viens: In your letter dated January 14, 1996 you requested a tariff classification ruling. The item concerned, the Classic 700 "Magic Box" (Models 601 and 637), is an article of a kind similar to a trunk designed to carry personal effects during travel; it is a Jetsan box composed of top and bottom shells of vacuum-molded, UV-resistant, ABS plastic. The shells are attached together, lengthwise, on one side with chromated hardware. An integrated key lock is provided to restrict access into the "Box". Additional chromated hardware is provided to attach the assembled "Magic Box" to an existing Thule Car Roof Rack. The "Magic Box" measures 91.5"L X 27.5"W X 13.4"H, weighs 40 lbs., has a volume of 16 Cubic feet and a load capacity maximum of 110 lbs. You state that the function of the "Magic Box" is to carry ski equipment, trunks, luggage or carrying cases. It is intended to be attached via a load bar system to a rack on the roof of a van, car, station wagon or sport utility/recreational vehicle. You also state that the "Magic Box", itself, will be imported with the chromated hardware needed for assembly, but that the integrated key lock will be imported separately. The applicable subheading for the Classic 700 "Magic Box" (Models 601 and 637), whether or not imported with its associated hardware, will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for Trunks, suitcases and similar containers: Structured, rigid on all sides: Other. The rate of duty will be 20% ad valorem. Any components (chromated hardware, key locks, etc.) imported in the same shipment as the Classic 700 "Magic Box", regardless of Model, are classifiable under the same subheading and dutiable at the same rate, i.e., 20% ad valorem, as part of the carrier; i.e., "Magic Box". The applicable subheading for the key lock, if imported separately from the "Magic Box", will be 8301.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for Locks of base metal: Other locks: Luggage locks. The rate of duty will be 5% ad valorem. 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 Robert DeSoucey at 212-466-5667. If you wish to arrange for the return of your provided sample of the "Magic Box", please contact Branch Chief Frank Cantone of the Customs Information Exchange at 212-466-5811. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division