CBP Ruling N127417 — The tariff classification of a padlock rack from China

Tariff classification

Headings: 8302

Product description

The submitted sample will be returned to you. The merchandise under consideration is described as a Padlock Station Wall Rack (Master Lock item 69866). It is a heavy duty steel rack with an orange powder coat finish that measures 6.25 inches wide by 3 inches tall by 1.5 inches deep. It is designed to be mounted to a company’s interior wall for the purpose of hanging and storing lockout padlocks (padlocks not included). It features two mounting holes and a rectangular shaped cutout at the base that can accommodate six to eight padlocks. It will be imported with several adhesive plastic labels identifying the rack in several languages as a padlock station. You have proposed classification in subheading 8302.41, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, suitable for buildings. This office agrees that the padlock rack is classified in heading 8302, HTSUS, however, we find that subheading 8302.50, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, provides a more specific description of the product.

CBP rationale

The applicable subheading for the steel padlock rack will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

N127417 October 19, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Silke Rees Customs Compliance Specialist II Master Lock Company P.O. Box 927 137 W. Forest Hill Avenue Oak Creek, WI 53154 RE: The tariff classification of a padlock rack from China Dear Ms. Rees: In your letter dated October 6, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you. The merchandise under consideration is described as a Padlock Station Wall Rack (Master Lock item 69866). It is a heavy duty steel rack with an orange powder coat finish that measures 6.25 inches wide by 3 inches tall by 1.5 inches deep. It is designed to be mounted to a company’s interior wall for the purpose of hanging and storing lockout padlocks (padlocks not included). It features two mounting holes and a rectangular shaped cutout at the base that can accommodate six to eight padlocks. It will be imported with several adhesive plastic labels identifying the rack in several languages as a padlock station. You have proposed classification in subheading 8302.41, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, suitable for buildings. This office agrees that the padlock rack is classified in heading 8302, HTSUS, however, we find that subheading 8302.50, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, provides a more specific description of the product. The applicable subheading for the steel padlock rack will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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